PART 173—ADMINISTRATIVE REVIEW IN GENERAL Authority: 19 U.S.C. 66, 1501, 1520, 1624. Source: T.D. 70-181, 35 FR 13429, Aug. 22, 1970, unless otherwise noted. Editorial Note: Nomenclature changes to part 173 appear by CBP Dec. No. 16-26, 81 FR 93024, Dec. 20, 2016. § 173.0 Scope. This part deals with the general authority of review, the authority to reliquidate voluntarily, the authority to correct for clerical error, mistake of fact, or other inadvertence under section 520(c)(1), Tariff Act of 1930, as amended, for entries made before December 18, 2004, and the authority to review an entry of household or personal effects. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by CBP Dec. 11-02, 76 FR 2577, Jan. 14, 2011] § 173.1 Authority to review for error. Center directors have broad responsibility and authority to review transactions to ensure that the rate and amount of duty assessed on imported merchandise is correct and that the transaction is otherwise in accordance with the law. This authority extends to errors in the construction of a law and to errors adverse to the Government as well as the importer. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 79-221, 44 FR 46830, Aug. 9, 1979] § 173.2 Transactions which may be reviewed and corrected. The Center director may review transactions for correctness, and take appropriate action under his general authority to correct errors, including those in appraisement where appropriate, at the time of: (a) Liquidation of an entry; (b) Voluntary reliquidation completed within 90 days after liquidation; (c) Voluntary correction of an exaction within 90 days after the exaction was made; (d) Reliquidation made pursuant to a valid protest covering the particular merchandise as to which a change is in order; or (e) Modification, pursuant to a valid protest, of a transaction or decision which is neither a liquidation or reliquidation. § 173.3 Voluntary reliquidation. (a) Authority to reliquidate. (b) Notice of reliquidation. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by CBP Dec. 07-62, 72 FR 40737, July 25, 2007; CBP Dec. 11-02, 76 FR 2577, Jan. 14, 2011] § 173.4 Correction of clerical error, mistake of fact, or inadvertence. (a) Authority to review and correct entries of merchandise made, or withdrawn from warehouse for consumption, before December 18, 2004. (1) Transactions that may be corrected. (i) Does not amount to an error in the construction of a law; (ii) Is adverse to the importer; and (iii) Is manifest from the record or established by documentary evidence. (2) Limitation on time for application. see (b) Entries of merchandise made, or withdrawn from warehouse for consumption, on or after December 18, 2004. See (c) “Liquidation” includes reliquidation. [CBP Dec. 11-02, 76 FR 2577, Jan. 14, 2011] § 173.4a Refund of excess duties, fees, charges, or exaction paid prior to liquidation. Pursuant to section 520(a)(4), Tariff Act of 1930, as amended (19 U.S.C. 1520(a)(4)), whenever an importer of record declares or it is ascertained that excess duties, fees, charges, or exactions have been deposited or paid, the Center director may, prior to liquidation of an entry or reconciliation, take appropriate action to refund the deposit or payment of excess duties, fees, charges, or exactions. [CBP Dec. No. 16-25, 81 FR 89381, Dec. 12, 2016] § 173.5 Review of entry covering household or personal effects. An error in the liquidation of an entry covering household or personal effects may be corrected by the port director even though a timely protest was not filed if entry was made before December 18, 2004 and an application for refund is filed with the port director within 1 year after the date of the entry and no waiver of compliance with applicable regulations is involved other than a waiver which the port director has authority to grant. Where the port director has no authority to grant the waiver, the application will be referred to the Commissioner of CBP. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by CBP Dec. 11-02, 76 FR 2577, Jan. 14, 2011]