An importer may request a post-importation duty refund claim. A duty refund claim can be claimed if a good would have qualified as an originating good under NAFTA when it was imported into the United States, but no claim for preferential tariff treatment on that originating good was made at that time. The importer of that good may file a claim for a refund of any excess duties within what time frame?
A. One year after the date of importation of the imported good
B. 180 days after the liquidation date of the entry/entry/summary
C. 90 days after the liquidation date of the entry/entry/summary
D. One year after the liquidation date of the entry/entry/summary
E. Claim can only be made at time of entry
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The Answer is: A
Citation: 19 CFR 181.31
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