19 U.S.C. § 1503a — Repealed. Aug. 8, 1953, ch. 397, § 18(e), 67

Page 203 TITLE 19—CUSTOMS DUTIES § 1504 1 See 2004 Amendment notes below. Subsecs. (b), (c). Act Aug. 8, 1953, redesignated subsec. (c) as (b). Former subsec. (b), which related to entries pending reappraisement, was repealed by act Aug. 8, 1953. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as a note under section 251 of Title 28, Judiciary and Judicial Procedure. EFFECTIVE DATE OF 1970 AMENDMENT For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title. EFFECTIVE DATE OF 1953 AMENDMENT; SAVINGS PROVISION Amendment by act Aug. 8, 1953, effective on and after the thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title. § 1503a. Repealed. Aug. 8, 1953, ch. 397, § 18(e), 67 Stat. 518 Section, act July 12, 1932, ch. 473, 47 Stat. 657, related to the construction of former subsection (b) of section 1503 of this title, which was omitted by section 18(d) of act Aug. 8, 1953. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL; SAVINGS PROVISION Repeal effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title. § 1504. Limitation on liquidation (a) Liquidation (1) Entries for consumption Unless an entry of merchandise for consump- tion is extended under subsection (b) of this section or suspended as required by statute or court order, except as provided in section 1675(a)(3) of this title, an entry of merchandise for consumption not liquidated within 1 year from— (A) the date of entry of such merchandise, (B) the date of the final withdrawal of all such merchandise covered by a warehouse entry, (C) the date of withdrawal from warehouse of such merchandise for consumption if, pur- suant to regulations issued under section 1505(a) of this title, duties may be deposited after the filing of any entry or withdrawal from warehouse, (D) if a reconciliation is filed, or should have been filed, the date of the filing under section 1484 of this title or the date the rec- onciliation should have been filed, whichever is earlier; or (E) 1 if a reconfigured entry is filed under an import activity summary statement, the date the import activity summary state- ment is filed or should have been filed, whichever is earlier; shall be deemed liquidated at the rate of duty, value, quantity, and amount of duties asserted by the importer of record. Notwithstanding section 1500(e) of this title, notice of liquida- tion need not be given of an entry deemed liq- uidated. (2) Entries or claims for drawback (A) In general Except as provided in subparagraph (B) or (C), unless an entry or claim for drawback is extended under subsection (b) or suspended as required by statute or court order, an entry or claim for drawback not liquidated within 1 year from the date of entry or claim shall be deemed liquidated at the drawback amount asserted by the claimant or claim. Notwithstanding section 1500(e) of this title, notice of liquidation need not be given of an entry deemed liquidated. (B) Unliquidated imports An entry or claim for drawback whose des- ignated or identified import entries have not been liquidated and become final within the 1-year period described in subparagraph (A), or within the 1-year period described in sub- paragraph (C), shall be deemed liquidated upon the deposit of estimated duties on the unliquidated imported merchandise, and upon the filing with the Customs Service of a written request for the liquidation of the drawback entry or claim. Such a request must include a waiver of any right to pay- ment or refund under other provisions of law. The Secretary of the Treasury shall pre- scribe any necessary regulations for the pur- pose of administering this subparagraph. (C) Exception An entry or claim for drawback filed be- fore December 3, 2004, the liquidation of which is not final as of December 3, 2004, shall be deemed liquidated on the date that is 1 year after December 3, 2004, at the draw- back amount asserted by the claimant at the time of the entry or claim. (3) Payments or refunds Payment or refund of duties owed pursuant to paragraph (1) or (2) shall be made to the im- porter of record or drawback claimant, as the case may be, not later than 90 days after liq- uidation. (b) Extension The Secretary of the Treasury may extend the period in which to liquidate an entry if— (1) the information needed for the proper ap- praisement or classification of the imported or withdrawn merchandise, or for determining the correct drawback amount, or for ensuring compliance with applicable law, is not avail- able to the Customs Service; or (2) the importer of record or drawback claimant, as the case may be, requests such extension and shows good cause therefor. The Secretary shall give notice of an extension under this subsection to the importer of record or drawback claimant, as the case may be, and the surety of such importer of record or draw- back claimant. Notice shall be in such form and manner (which may include electronic trans- mittal) as the Secretary shall by regulation pre-