# 19 CFR § 181.31: Right to make post-importation claim and refund duties

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-181.31

## Section

- **Citation:** 19 CFR § 181.31
- **Heading:** Right to make post-importation claim and refund duties
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY > PART 181—NORTH AMERICAN FREE TRADE AGREEMENT > Subpart D—Post-Importation Duty Refund Claims

## Text

Notwithstanding any other available remedy, including the right to amend an entry so long as liquidation of the entry has not become final, where a good would have qualified as an originating good when it was imported into the United States but no claim for preferential tariff treatment on that originating good was made at that time under § 181.21(a) of this part, the importer of that good may file a claim for a refund of any excess duties at any time within one year after the date of importation of the good in accordance with the procedures set forth in § 181.32 of this part. Subject to the provisions of § 181.23 of this part, Customs may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with § 181.33(c) of this part.

## Nearby sections

- [19 CFR § 181.1 § 181.1 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.1.md)
- [19 CFR § 181.11 § 181.11 Certificate of Origin.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.11.md)
- [19 CFR § 181.12 § 181.12 Maintenance and availability of records.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.12.md)
- [19 CFR § 181.13 § 181.13 Failure to comply with requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.13.md)
- [19 CFR § 181.21 § 181.21 Filing of claim for preferential tariff treatment upon importation.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.21.md)
- [19 CFR § 181.22 § 181.22 Maintenance of records and submission of Certificate by importer.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.22.md)
- [19 CFR § 181.23 § 181.23 Effect of noncompliance; failure to provide documentation regarding transshipment.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.23.md)
- [19 CFR § 181.31 § 181.31 Right to make post-importation claim and refund duties.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.31.md)
- [19 CFR § 181.32 § 181.32 Filing procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.32.md)
- [19 CFR § 181.33 § 181.33 Customs processing procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.33.md)
- [19 CFR § 181.41 § 181.41 Applicability.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.41.md)
- [19 CFR § 181.42 § 181.42 Duties and fees not subject to drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.42.md)
- [19 CFR § 181.43 § 181.43 Eligible goods subject to drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.43.md)
- [19 CFR § 181.44 § 181.44 Calculation of drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.44.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-181.31. Check the current official text before relying on it. Not legal advice.