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The law › Title 19, Customs Duties › Chapter 4

19 U.S.C. 1520: Refunds and errors

Created in 1970 by Public Law 91-271. Changed by 15 later laws. No bill we track in this Congress changes it.

3 other sections of the Code cite this one, including 19 U.S.C. 1505, 19 U.S.C. 1509, 19 U.S.C. 1514.

5 parts of federal rules cite it as their authority, written by U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury (5).

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2020

    • Pub. L. 116–260 struck out "(except with respect to any merchandise processing fees)" after "section 4531 of this title" in introductory provisions. (Consolidated Appropriations Act, 2021) Law text · (d)
    • Pub. L. 116–113, §205(a)(1), in introductory provisions, struck out "section 3332 of this title," after "origin set out in" and substituted ", section 203 of the United States–Panama" for ", or section 203 of the United States–Panama" and ", or section 4531 of this title (except with respect to any… (United States-Mexico-Canada Agreement Implementation Act) Law text · (d)
    • Pub. L. 116–113, §205(a)(2), added par. (2) and struck out former par. (2) which read as follows: "copies of all applicable NAFTA Certificates of Origin (as defined in section 1508(b)(1) of this title), or other certificates or certifications of origin, as the case may be; and". (United States-Mexico-Canada Agreement Implementation Act) Law text · (d)

    2011

    • Pub. L. 112–43, §§107(c), 206, in introductory provisions, temporarily struck out "or" before "section 203 of the United States–Colombia" and substituted ", or section 203 of the United States–Panama Trade Promotion Agreement Implementation Act for which" for "for which". See Effective… (United States- Panama Trade Promotion Agreement Implementation Act) Law text · (d)
    • Pub. L. 112–42, §§107(c), 206, in introductory provisions, temporarily struck out "or" before "section 202 of the United States–Korea Free Trade Agreement Implementation Act" and substituted ", or section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act for which" for … (United States- Colombia Trade Promotion Agreement Implementation Act) Law text · (d)
    • Pub. L. 112–41, §§107(c), 205, in introductory provisions, temporarily struck out "or" before "section 203 of the United States-Peru Trade Promotion Agreement Implementation Act" and substituted ", or section 202 of the United States–Korea Free Trade Agreement Implementation Act for which" for "for… (United States-Korea Free Trade Agreement Implementation Act) Law text · (d)

    2007

    • Pub. L. 110–138, §§107(c), 206, in introductory provisions, temporarily struck out "or" before "section 202 of the United States-Oman" and substituted ", or section 203 of the United States-Peru Trade Promotion Agreement Implementation Act for which" for "for which". See Effective and … (United States-Peru Trade Promotion Agreement Implementation Act) Law text · (d)

    2006

    • Pub. L. 109–280, in par. (1), substituted period for semicolon at end, in par. (2), substituted period for "; and" at end, and, in par. (4), inserted "an importer of record declares or" after "whenever" and struck out "by reason of clerical error" before period at end. (Pension Protection Act of 2006) Law text · (a)
    • Pub. L. 109–283, §§107(c), 205(1), in introductory provisions, temporarily struck out "or" before "section 4033" and substituted ", or section 202 of the United States-Oman Free Trade Agreement Implementation Act for which" for "for which". See Effective and Termination Dates of 2006 A… (United States-Oman Free Trade Agreement Implementation Act) Law text · (d)
    • Pub. L. 109–283, §§107(c), 205(2), temporarily inserted "and information" after "documentation". See Effective and Termination Dates of 2006 Amendment note below. (United States-Oman Free Trade Agreement Implementation Act) Law text · (d)

    2005

    • Pub. L. 109–53, §§107(d), 207, temporarily substituted ", section 202 of the United States-Chile Free Trade Agreement Implementation Act, or section 4033 of this title" for "or section 202 of the United States-Chile Free Trade Agreement Implementation Act" in introductory provisions an… (Dominican Republic- Central America-United States Free Trade Agreement Implementation Act) Law text · (d)

    2004

    • Pub. L. 108–429 struck out subsec. (c) which related to reliquidation of entry or reconciliation. (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (c)

    2003

    • Pub. L. 108–77, §§107(c), 206(1), (2), temporarily inserted heading and inserted "or section 202 of the United States-Chile Free Trade Agreement Implementation Act" after "title" in introductory provisions. See Effective and Termination Dates of 2003 Amendment note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (d)
    • Pub. L. 108–77, §§107(c), 206(3), temporarily substituted "the applicable" for "those". See Effective and Termination Dates of 2003 Amendment note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (d)
    • Pub. L. 108–77, §§107(c), 206(4), temporarily inserted ", or other certificates of origin, as the case may be" before semicolon. See Effective and Termination Dates of 2003 Amendment note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (d)

    1999

    • Pub. L. 106–36 inserted "(including any merchandise processing fees)" after "excess duties" in introductory provisions. (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (d)

    1993

    • Pub. L. 103–182, §646(1), inserted "or reconciliation" after "entry". · (a), (4)
    • Pub. L. 103–182, §646(2)(A), (B), substituted "Customs Service" for "appropriate customs officer" and inserted "or reconciliation" after "entry" in introductory provisions. · (c)
    • Pub. L. 103–182, §646(2)(A), (C), inserted ", whether or not resulting from or contained in electronic transmission," before "not amounting to", and substituted "Customs Service" for "appropriate customs officer". · (c)
    • Pub. L. 103–182, §206, added subsec. (d). See Construction of 1993 Amendment note below. · (d)
    • Pub. L. 103–182, §642(b), struck out subsec. (d) which read as follows: "If a determination is made to reliquidate an entry as a result of a protest filed under section 1514 of this title or an application for relief made under subsection (c)(1) of this section, or if reliquidation is ordered by an… · (d)

    1984

    • Pub. L. 98–573, §212(b)(7)(B), added par. (4). · (a)
    • Pub. L. 98–573, §210(b), added subsec. (d). · (d)

    1978

    • Pub. L. 95–410 substituted "appropriate customs officer within one year after the date of liquidation or exaction" for "customs service within one year after the date of entry, or transaction, or within ninety days after liquidation or exaction when the liquidation or exaction is ma… · (c)

    1970

    • Pub. L. 91–271 in introductory material substituted "the appropriate customs officer may, in accordance with regulations prescribed by the Secretary," for "the Secretary of the Treasury may authorize a collector to", and in par. (1) struck out "appraisement" wherever appearing and subs… · (c)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.