US Code

Public Law 119-73 (01/23/2026)

19 U.S.C. § 1520

Refunds and errors

(a)

Cases in which refunds authorized

The Secretary of the Treasury is authorized to refund duties or other receipts in the following cases:
(1)

Excess deposits.—

Whenever it is ascertained on liquidation or reliquidation of an entry or reconciliation that more money has been deposited or paid as duties than was required by law to be so deposited or paid.
(2)

Fees, charges, and exactions.—

Whenever it is determined in the manner required by law that any fees, charges, or exactions, other than duties and taxes, have been erroneously or excessively collected.
(3)

Fines, penalties, and forfeitures.—

Whenever money has been deposited in the Treasury on account of a fine, penalty, or forfeiture which did not accrue, or which is finally determined to have accrued in an amount less than that so deposited, or which is mitigated to an amount less than that so deposited or is remitted.
(4)

Prior to liquidation.—

Prior to the liquidation of an entry or reconciliation, whenever an importer of record declares or it is ascertained that excess duties, fees, charges, or exactions have been deposited or paid.
(b)

Authorization of appropriations

The necessary moneys to make such refunds are authorized to be appropriated annually from the general fund of the Treasury.

(c)

Pub. L. 108–429, title II, § 2105118 Stat. 2598 Repealed. , ,

(d)

Goods qualifying under free trade agreement rules of origin

section 4033 of this titlesection 4531 of this titleNotwithstanding the fact that a valid protest was not filed, the Customs Service may, in accordance with regulations prescribed by the Secretary, reliquidate an entry to refund any excess duties (including any merchandise processing fees) paid on a good qualifying under the rules of origin set out in section 202 of the United States-Chile Free Trade Agreement Implementation Act, , section 202 of the United States-Oman Free Trade Agreement Implementation Act, section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, section 202 of the United States–Korea Free Trade Agreement Implementation Act, section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, or , for which no claim for preferential tariff treatment was made at the time of importation if the importer, within 1 year after the date of importation, files, in accordance with those regulations, a claim that includes—
(1)
a written declaration that the good qualified under the applicable rules at the time of importation;
(2)
copies of all applicable certificates or certifications of origin; and
(3)
such other documentation and information relating to the importation of the goods as the Customs Service may require.

June 17, 1930, ch. 49746 Stat. 739June 26, 1934, ch. 756, § 248 Stat. 1225June 25, 1938, ch. 679, § 1852 Stat. 1086Aug. 8, 1953, ch. 397, § 2067 Stat. 519Pub. L. 91–271, title II, § 21084 Stat. 287Pub. L. 95–410, title II, § 21092 Stat. 903Pub. L. 98–573, title II98 Stat. 2977Pub. L. 99–514, title XVIII, § 1889(3)100 Stat. 2925Pub. L. 103–182, title II, § 206107 Stat. 2095Pub. L. 106–36, title II, § 2408(a)113 Stat. 171Pub. L. 108–77, title II, § 206117 Stat. 931Pub. L. 108–429, title II, § 2105118 Stat. 2598Pub. L. 109–53, title II, § 207119 Stat. 485Pub. L. 109–280, title XIV, § 1635(b)120 Stat. 1170Pub. L. 109–283, title II, § 205120 Stat. 1203Pub. L. 110–138, title II, § 206121 Stat. 1476Pub. L. 112–41, title II, § 205125 Stat. 449Pub. L. 112–42, title II, § 206125 Stat. 484Pub. L. 112–43, title II, § 206125 Stat. 520Pub. L. 116–113, title II, § 205(a)134 Stat. 46Pub. L. 116–260, div. O, title VI, § 601(e)134 Stat. 2151(, title IV, § 520, ; , ; , ; , ; , , ; , , ; , §§ 210(b), 212(c)(B), formerly § 212(b)(7)(B), , , 2984, renumbered , , ; , title VI, §§ 642(b), 646, , , 2205, 2207; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)

Amendment of Section

section 107(c) of Pub. L. 112–43For termination of amendment by , see Effective and Termination Dates of 2011 Amendment note below.

section 107(c) of Pub. L. 112–42For termination of amendment by , see Effective and Termination Dates of 2011 Amendment note below.

section 107(c) of Pub. L. 112–41For termination of amendment by , see Effective and Termination Dates of 2011 Amendment note below.

section 107(c) of Pub. L. 110–138For termination of amendment by , see Effective and Termination Dates of 2007 Amendment note below.

section 107(c) of Pub. L. 109–283For termination of amendment by , see Effective and Termination Dates of 2006 Amendment note below.

section 107(d) of Pub. L. 109–53For termination of amendment by , see Effective and Termination Dates of 2005 Amendment note below.

section 107(c) of Pub. L. 108–77For termination of amendment by , see Effective and Termination Dates of 2003 Amendment note below.

Editorial Notes

References in Text

section 202 of Pub. L. 108–77section 3805 of this titleSection 202 of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (d), is , which is set out in a note under .

section 202 of Pub. L. 109–283section 3805 of this titleSection 202 of the United States-Oman Free Trade Agreement Implementation Act, referred to in subsec. (d), is , which is set out in a note under .

section 203 of Pub. L. 110–138section 3805 of this titleSection 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in subsec. (d), is , which is set out in a note under .

section 202 of Pub. L. 112–41section 3805 of this titleSection 202 of the United States–Korea Free Trade Agreement Implementation Act, referred to in subsec. (d), is , which is set out in a note under .

section 203 of Pub. L. 112–42section 3805 of this titleSection 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, referred to in subsec. (d), is , which is set out in a note under .

section 203 of Pub. L. 112–43section 3805 of this titleSection 203 of the United States–Panama Trade Promotion Agreement Implementation Act, referred to in subsec. (d), is , which is set out in a note under .

Codification

Act June 26, 1934, ch. 756, § 2(a)48 Stat. 1225

“Refund of excessive duties (Customs) (2x324).”
, , which was classified to section 725a of former Title 31, Money and Finance, provided for the repeal, effective , of the permanent appropriations under the appropriations titles listed in section 2(b) of such Act, and further provided that such portions of any Acts as made permanent appropriations to be expended under such accounts were amended so as to authorize, in lieu thereof, annual appropriations from the general fund of the Treasury in identical terms and in such amounts as were provided by the laws providing such permanent appropriations. The text of section 2(b)(9) of such Act provides as follows: See 1934 Amendment note below.

Prior Provisions

act Sept. 21, 1922, ch. 356, title IV, § 52042 Stat. 973Provisions similar to those in this section were contained in , . That section was superseded by section 520 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.

act Oct. 3, 1913, ch. 1638 Stat. 191Act June 10, 1890, ch. 407, § 2426 Stat. 140Act of August 5, 1909, ch. 6, § 2836 Stat. 103act Sept. 21, 1922, ch. 356, title IV, § 64342 Stat. 989Prior provisions somewhat similar to those in subdivisions (1) and (3) of paragraph (a) for refund of moneys paid on account of unascertained or estimated duties or payments on appeal, and for correction of clerical errors within one year, with further provisions making an appropriation and requiring reports to Congress of moneys refunded, were contained in , § III, Y, , which reenacted the provisions of Customs Administrative , , as renumbered and reenacted by Payne-Aldrich Tariff , . Said section III, Y, of the 1913 act was repealed by , .

act March 3, 1875, ch. 13618 Stat. 469section 643 of the act of Sept. 21, 1922Provisions concerning the refund of moneys collected as duties in accordance with any decision, etc., of the Secretary of the Treasury, with provisos concerning reliquidations, correction of errors, household effects and other articles exempt from duty, were contained in , , which was also repealed by .

act Feb. 27, 1877, ch. 69, § 119 Stat. 247act Feb. 1, 1888, ch. 425 Stat. 6Act of June 10, 1890, ch. 407, § 2926 Stat. 141R.S. § 3011 (as amended by , , and , ) and section 3012, relative to actions to recover duties paid under protest, and sections 3012½ and 3013, relative to refunds, were repealed by the Customs Administrative . .

Act June 7, 1924, ch. 35743 Stat. 660, , authorizing the remission of unpaid customs duties on material belonging to the United States and theretofore imported by the War Department, was omitted from the Code as temporary.

Amendments

Pub. L. 116–260section 4531 of this title2020—Subsec. (d). struck out “(except with respect to any merchandise processing fees)” after “” in introductory provisions.

Pub. L. 116–113, § 205(a)(1)section 3332 of this titlesection 4531 of this title, in introductory provisions, struck out “,” 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 (except with respect to any merchandise processing fees), for which” for “for which”.

Pub. L. 116–113, § 205(a)(2)section 1508(b)(1) of this titleSubsec. (d)(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 ), or other certificates or certifications of origin, as the case may be; and”.

Pub. L. 112–432011—Subsec. (d). , §§ 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 and Termination Dates of 2011 Amendment note below.

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 “for which” See Effective and Termination Dates of 2011 Amendment note below.

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 which”. See Effective and Termination Dates of 2011 Amendment note below.

Pub. L. 110–1382007—Subsec. (d). , §§ 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 Termination Dates of 2007 Amendment note below.

Pub. L. 109–2802006—Subsec. (a). , 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.

Pub. L. 109–283Subsec. (d). , §§ 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 Amendment note below.

Pub. L. 109–283Subsec. (d)(3). , §§ 107(c), 205(2), temporarily inserted “and information” after “documentation”. See Effective and Termination Dates of 2006 Amendment note below.

Pub. L. 109–53section 4033 of this title2005—Subsec. (d). , §§ 107(d), 207, temporarily substituted “, section 202 of the United States-Chile Free Trade Agreement Implementation Act, or ” for “or section 202 of the United States-Chile Free Trade Agreement Implementation Act” in introductory provisions and inserted “or certifications” after “other certificates” in par. (2). See Effective and Termination Dates of 2005 Amendment note below.

Pub. L. 108–4292004—Subsec. (c). struck out subsec. (c) which related to reliquidation of entry or reconciliation.

Pub. L. 108–772003—Subsec. (d). , §§ 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.

Pub. L. 108–77Subsec. (d)(1). , §§ 107(c), 206(3), temporarily substituted “the applicable” for “those”. See Effective and Termination Dates of 2003 Amendment note below.

Pub. L. 108–77Subsec. (d)(2). , §§ 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.

Pub. L. 106–361999—Subsec. (d). inserted “(including any merchandise processing fees)” after “excess duties” in introductory provisions.

Pub. L. 103–182, § 646(1)1993—Subsec. (a)(1), (4). , inserted “or reconciliation” after “entry”.

Pub. L. 103–182, § 646(2)(A)Subsec. (c). , (B), substituted “Customs Service” for “appropriate customs officer” and inserted “or reconciliation” after “entry” in introductory provisions.

Pub. L. 103–182, § 646(2)(A)Subsec. (c)(1). , (C), inserted “, whether or not resulting from or contained in electronic transmission,” before “not amounting to”, and substituted “Customs Service” for “appropriate customs officer”.

Pub. L. 103–182, § 206Subsec. (d). , added subsec. (d). See Construction of 1993 Amendment note below.

Pub. L. 103–182, § 642(b)section 1514 of this titlesection 1505(c) of this titlesection 2632 of title 28, 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 or an application for relief made under subsection (c)(1) of this section, or if reliquidation is ordered by an appropriate court, interest shall be allowed on any amount paid as increased or additional duties under at the annual rate established pursuant to that section and determined as of the 15th day after the date of liquidation or reliquidation. The interest shall be calculated from the date of payment to the date of (1) the refund, or (2) the filing of a summons under , whichever occurs first.” See Construction of 1993 Amendment note below.

Pub. L. 98–573, § 212(b)(7)(B)1984—Subsec. (a)(4). , added par. (4).

Pub. L. 98–573, § 210(b)Subsec. (d). , added subsec. (d).

Pub. L. 95–4101978—Subsec. (c)(1). 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 made more than nine months after the date of the entry, or transaction”.

Pub. L. 91–2711970—Subsec. (c). 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 substituted “ninety” and “nine” for “sixty” and “ten”, respectively.

1953—Subsec. (c)(1). Act , extended the relief provision to situations involving clerical errors, mistakes of fact, or any other inadvertence not amounting to an error in the construction of a law, in any entry, liquidation, appraisement or other customs transaction, when such error, mistake or other inadvertence is adverse to the record or established by written evidence.

Subsec. (c)(2). Act , permitted correction of assessments of duty on household or personal effects which are subject to duty.

1938—Act , amended section generally. Prior to amendment, section related to refunds by Secretary of Treasury.

1934—Subsec. (b). Act , repealed subsec. (b). Text read as follows: “The necessary moneys to make such refunds are hereby appropriated, and this appropriation shall be deemed a permanent and indefinite appropriation.”

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

Pub. L. 116–260section 601(h) of div. O of Pub. L. 116–260section 81c of this titleAmendment by effective , see , set out as a note under .

Pub. L. 116–113, title II, § 205(b)134 Stat. 46

“(1)

In general .—

The amendments made by subsection (a) [amending this section] shall—
“(A)
take effect on the date on which the USMCA enters into force []; and
“(B)
apply with respect to a good entered for consumption, or withdrawn from warehouse for consumption, on or after that date.
“(2)

Transition from nafta treatment .—

In the case of a good entered for consumption, or withdrawn from warehouse for consumption, before the date on which the USMCA enters into force—
“(A)
19 U.S.C. 1520(d) the amendments made by subsection (a) to section 520(d) of the Tariff Act of 1930 () shall not apply with respect to the good; and
“(B)
section 520(d) of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good.”
, , , provided that:

section 205(b) of Pub. L. 116–113section 4502 of this title[For definition of “USMCA” as used in , set out above, see .]

Effective and Termination Dates of 2011 Amendment

Pub. L. 112–43Pub. L. 112–43section 3805 of this titleAmendment by effective on the date the United States–Panama Trade Promotion Agreement enters into force () and to cease to be effective on the date the Agreement terminates, see section 107(a), (c) of , set out in a note under .

Pub. L. 112–42Pub. L. 112–42section 3805 of this titleAmendment by effective on the date the United States–Colombia Trade Promotion Agreement enters into force () and to cease to be effective on the date the Agreement terminates, see section 107(a), (c) of , set out in a note under .

Pub. L. 112–41Pub. L. 112–41section 3805 of this titleAmendment by effective on the date the United States–Korea Free Trade Agreement enters into force () and to cease to be effective on the date the Agreement terminates, see section 107(a), (c) of , set out in a note under .

Effective and Termination Dates of 2007 Amendment

Pub. L. 110–138Pub. L. 110–138section 3805 of this titleAmendment by effective on the date the United States-Peru Trade Promotion Agreement enters into force () and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of , set out in a note under .

Effective and Termination Dates of 2006 Amendment

Pub. L. 109–283Pub. L. 109–283section 3805 of this titleAmendment by effective on the date on which the United States-Oman Free Trade Agreement enters into force () and to cease to be effective on the date on which the Agreement terminates, see section 107(a), (c) of , set out in a note under .

Pub. L. 109–280section 1641 of Pub. L. 109–280section 58c of this titleAmendment by applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after , see , set out as a note under .

Effective and Termination Dates of 2005 Amendment

Pub. L. 109–53section 107 of Pub. L. 109–53section 4001 of this titleAmendment by effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force () and to cease to have effect on date Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA–DR country, to cease to have effect with respect to such country, see , set out as an Effective and Termination Dates note under .

Effective Date of 2004 Amendment

Pub. L. 108–429section 2108 of Pub. L. 108–429section 1401 of this titleAmendment by applicable to merchandise entered, or withdrawn from warehouse for consumption, on or after the 15th day after , see , set out as a note under .

Effective and Termination Dates of 2003 Amendment

Pub. L. 108–77Pub. L. 108–77section 3805 of this titleAmendment by effective on the date the United States-Chile Free Trade Agreement enters into force (), and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of , set out in a note under .

Effective Date of 1999 Amendment

Pub. L. 106–36section 2408(c) of Pub. L. 106–36section 1514 of this titleAmendment by applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after , see , set out as a note under .

Effective Date of 1993 Amendment

section 206 of Pub. L. 103–182section 213(b) of Pub. L. 103–182section 3331 of this titleAmendment by effective on the date the North American Free Trade Agreement enters into force with respect to the United States (), see , formerly set out as an Effective Date note under former .

Effective Date of 1984 Amendment

section 210(b) of Pub. L. 98–573section 214(c)(5)(B) of Pub. L. 98–573section 1304 of this titleAmendment by applicable with respect to determinations made or ordered on or after , see , set out as a note under .

section 212 of Pub. L. 98–573section 214(d) of Pub. L. 98–573section 1304 of this titleAmendment by effective on close of 180th day after , see , set out as a note under .

Effective Date of 1970 Amendment

Pub. L. 91–271section 203 of Pub. L. 91–271section 1500 of this titleFor effective date of amendment by , see , set out as a note under .

Effective Date of 1953 Amendment; Savings Provision

section 1304 of this titleAmendment by act , effective on and after thirtieth day following , and savings provision, see notes set out under .

Effective Date of 1938 Amendment

section 1401 of this titleAmendment by act , effective on thirtieth day following , except as otherwise specifically provided, see section 37 of act , set out as a note under .

Effective Date of 1934 Amendment

Act June 26, 1934, ch. 756, § 2(a)48 Stat. 1225, , provided that the permanent appropriations under the appropriations titles listed in section 2(b) of such Act were repealed, effective .

Construction of 1993 Amendment

section 206 of Pub. L. 103–182section 642(b) of Pub. L. 103–182section 212 of Pub. L. 103–182section 58c of this titleAmendment by to be made after amendment by is executed, see , formerly set out as a note under .

Transfer of Functions

section 542 of Title 6Pub. L. 107–296section 211 of Title 6Pub. L. 114–125section 802(b) of Pub. L. 114–125section 211 of Title 6For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of , as modified, set out as a note under . For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in as of , see , as amended generally by , and , set out as a note under .

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of Title 26For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1801–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under , Internal Revenue Code.

Availability of Transportation and Storage Facilities for Military Purposes

Act Sept. 29, 1942, ch. 56756 Stat. 761act July 25, 1947, ch. 327, § 161 Stat. 449, , authorized removal of merchandise in bond or customs custody from transportation and storage facilities needed for military purposes, prior to repeal by , .