A prior section 2465, Pub. L. 93–618, title V, § 505,
2018—Pub. L. 115–141 substituted “
2015—Pub. L. 114–27 substituted “
2011—Pub. L. 112–40 substituted “
2009—Pub. L. 111–124 substituted “
2008—Pub. L. 110–436 substituted “
2006—Pub. L. 109–432 substituted “
2002—Pub. L. 107–210 substituted “
1999—Pub. L. 106–170 substituted “
1998—Pub. L. 105–277 substituted “
1997—Pub. L. 105–34 substituted “
Pub. L. 115–141, div. M, title V, § 501(b), “(1) The amendment made by subsection (a) [amending this section] shall apply to articles entered on or after the 30th day after the date of the enactment of this Act [“(2) “(A) Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law and subject to subparagraph (B), any entry of a covered article to which duty-free treatment or other preferential treatment under title V of the Trade Act of 1974 [Pub. L. 93–618] (19 U.S.C. 2461 et seq.) would have applied if the entry had been made on “(i) after “(ii) before the effective date specified in paragraph (1),shall be liquidated or reliquidated as though such entry occurred on the effective date specified in paragraph (1).“(B) A liquidation or reliquidation may be made under subparagraph (A) with respect to an entry only if a request therefor is filed with U.S. Customs and Border Protection not later than 180 days after the date of the enactment of this Act that contains sufficient information to enable U.S. Customs and Border Protection—“(i) to locate the entry; or“(ii) to reconstruct the entry if it cannot be located.“(C) Any amounts owed by the United States pursuant to the liquidation or reliquidation of an entry of a covered article under subparagraph (A) shall be paid, without interest, not later than 90 days after the date of the liquidation or reliquidation (as the case may be).“(3) In this subsection:“(A) The term ‘covered article’ means an article from a country that is a beneficiary developing country under title V of the Trade Act of 1974 [Pub. L. 93–618] (19 U.S.C. 2461 et seq.) as of the effective date specified in paragraph (1).“(B) The terms ‘enter’ and ‘entry’ include a withdrawal from warehouse for consumption.”
Pub. L. 114–27, title II, § 201(b), “(1) The amendment made by subsection (a) [amending this section] shall apply to articles entered on or after the 30th day after the date of the enactment of this Act [“(2) “(A) Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law and subject to subparagraph (B), any entry of a covered article to which duty-free treatment or other preferential treatment under title V of the Trade Act of 1974 (19 U.S.C. 2461 et seq.) would have applied if the entry had been made on “(i) after “(ii) before the effective date specified in paragraph (1),shall be liquidated or reliquidated as though such entry occurred on the effective date specified in paragraph (1).“(B) A liquidation or reliquidation may be made under subparagraph (A) with respect to an entry only if a request therefor is filed with U.S. Customs and Border Protection not later than 180 days after the date of the enactment of this Act that contains sufficient information to enable U.S. Customs and Border Protection—“(i) to locate the entry; or“(ii) to reconstruct the entry if it cannot be located.“(C) Any amounts owed by the United States pursuant to the liquidation or reliquidation of an entry of a covered article under subparagraph (A) shall be paid, without interest, not later than 90 days after the date of the liquidation or reliquidation (as the case may be).“(3) In this subsection:“(A) The term ‘covered article’ means an article from a country that is a beneficiary developing country under title V of the Trade Act of 1974 (19 U.S.C. 2461 et seq.) as of the effective date specified in paragraph (1).“(B) The terms ‘enter’ and ‘entry’ include a withdrawal from warehouse for consumption.”
Pub. L. 112–40, § 1(b), “(1) The amendment made by subsection (a) [amending this section] shall apply to articles entered on or after the 15th day after the date of the enactment of this Act [“(2) “(A) Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law and subject to subparagraph (B), any entry of an article to which duty-free treatment or other preferential treatment under title V of the Trade Act of 1974 [19 U.S.C. 2461 et seq.] would have applied if the entry had been made on “(i) after “(ii) before the 15th day after the date of the enactment of this Act,shall be liquidated or reliquidated as though such entry occurred on the 15th day after the date of the enactment of this Act.“(B) A liquidation or reliquidation may be made under subparagraph (A) with respect to an entry only if a request therefor is filed with U.S. Customs and Border Protection not later than 180 days after the date of the enactment of this Act [“(i) to locate the entry; or“(ii) to reconstruct the entry if it cannot be located.“(C) Any amounts owed by the United States pursuant to the liquidation or reliquidation of an entry of an article under subparagraph (A) shall be paid, without interest, not later than 90 days after the date of the liquidation or reliquidation (as the case may be).“(3) As used in this subsection, the terms ‘enter’ and ‘entry’ include a withdrawal from warehouse for consumption.”
Pub. L. 106–170, title V, § 508(b), “(1) The amendment made by this section [amending this section] applies to articles entered on or after the date of the enactment of this Act [“(2) “(A) Notwithstanding section 514 of the Tariff Act of 1930 [19 U.S.C. 1514] or any other provision of law, and subject to paragraph (3), any entry—“(i) of an article to which duty-free treatment under title V of the Trade Act of 1974 [19 U.S.C. 2461 et seq.] would have applied if such entry had been made on “(ii) that was made—“(I) after “(II) before the date of the enactment of this Act [shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry.“(B) As used in this paragraph, the term ‘entry’ includes a withdrawal from warehouse for consumption.“(3) Liquidation or reliquidation may be made under paragraph (2) with respect to an entry only if a request therefore is filed with the Customs Service, within 180 days after the date of the enactment of this Act [“(A) to locate the entry; or“(B) to reconstruct the entry if it cannot be located.”
Pub. L. 105–277, div. J, title I, § 1011(b), “(1) The amendments made by this section [amending this section] apply to articles entered on or after the date of the enactment of this Act [“(2) “(A) Notwithstanding section 514 of the Tariff Act of 1930 [19 U.S.C. 1514] or any other provision of law, and subject to paragraph (3), any entry—“(i) of an article to which duty-free treatment under title V of the Trade Act of 1974 [19 U.S.C. 2461 et seq.] would have applied if such entry had been made on “(ii) that was made—“(I) after “(II) before the date of enactment of this Act,shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry.“(B) As used in this paragraph, the term ‘entry’ includes a withdrawal from warehouse for consumption.“(3) Liquidation or reliquidation may be made under paragraph (2) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of enactment of this Act, that contains sufficient information to enable the Customs Service—“(A) to locate the entry; or“(B) to reconstruct the entry if it cannot be located.”
Section applicable to articles entered on or after
Pub. L. 107–210, div. D, title XLI, § 4101(b), “(1) Notwithstanding section 514 of the Tariff Act of 1930 [19 U.S.C. 1514] or any other provision of law, and subject to paragraph (2), the entry of any article—“(A) to which duty-free treatment under title V of the Trade Act of 1974 [19 U.S.C. 2461 et seq.] would have applied if the entry had been made on “(B) that was made after “(C) to which duty-free treatment under title V of that Act did not apply,shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry.“(2) Liquidation or reliquidation may be made under paragraph (1) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of the enactment of this Act, that contains sufficient information to enable the Customs Service—“(A) to locate the entry; or“(B) to reconstruct the entry if it cannot be located.“(3) As used in this subsection, the term ‘entry’ includes a withdrawal from warehouse for consumption.”
[For 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
Pub. L. 105–34, title IX, § 981(b),
Pub. L. 103–465, title VI, § 601(b),
Pub. L. 103–66, title XIII, § 13802(b)(2),