§ 173.4a Refund of excess duties, fees, charges, or exaction paid prior to liquidation.

19 CFR 173.4a

Part 173: Administrative Review in General · 2025 edition

Pursuant to section 520(a)(4), Tariff Act of 1930, as amended (19 U.S.C. 1520(a)(4)), whenever an importer of record declares or it is ascertained that excess duties, fees, charges, or exactions have been deposited or paid, the Center director may, prior to liquidation of an entry or reconciliation, take appropriate action to refund the deposit or payment of excess duties, fees, charges, or exactions. [CBP Dec. No. 16-25, 81 FR 89381, Dec. 12, 2016]

Source: eCFR (Title 19, 2025 Annual Edition). Regulatory text is a U.S. government work. Verify against the official eCFR before relying on it. Not legal advice.