Source
(Pub. L. 93–618, title V, § 501, as added Pub. L. 104–188, title I, § 1952(a),Aug. 20, 1996, 110 Stat. 1917.)
Prior Provisions
A prior section
2461,
Pub. L. 93–618, title V, § 501,Jan. 3, 1975,
88 Stat. 2066;
Pub. L. 98–573, title V, § 502,Oct. 30, 1984,
98 Stat. 3018, related to authority to extend preferences, prior to the general amendment of this subchapter by
Pub. L. 104–188.
Effective Date
Section 1953 of
Pub. L. 104–188provided that:
“(a) In General.—The amendments made by this subtitle [subtitle J (§§ 1951–1954) of title I of
Pub. L. 104–188, enacting this subchapter, amending sections
2702,
3011,
3202,
3331, and
3551 of this title, section
1444–2 of Title
7, Agriculture, section
4711 of Title
15, Commerce and Trade, sections
262p–4p and
2191a of Title
22, Foreign Relations and Intercourse, and section
871 of Title
26, Internal Revenue Code, and enacting provisions set out as a note under section
2101 of this title] apply to articles entered on or after October 1, 1996.
“(b) Retroactive Application.—
“(1) General rule.—Notwithstanding section 514 of the Tariff Act of 1930 [
19 U.S.C.
1514] or any other provision of law and subject to subsection (c)—
“(A) any article that was entered—
“(i) after July 31, 1995, and
“(ii) before January 1, 1996, and
to which duty-free treatment under title V of the Trade Act of 1974 [this subchapter] would have applied if the entry had been made on July 31, 1995, 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, and
“(B) any article that was entered—
“(i) after December 31, 1995, and
“(ii) before October 1, 1996, and
to which duty-free treatment under title V of the Trade Act of 1974 [this subchapter] (as amended by this subtitle) would have applied if the entry had been made on or after October 1, 1996, 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) Limitation on refunds.—No refund shall be made pursuant to this subsection before October 1, 1996.
“(3) Entry.—As used in this subsection, the term ‘entry’ includes a withdrawal from warehouse for consumption.
“(c) Requests.—Liquidation or reliquidation may be made under subsection (b) 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 [Aug. 20, 1996], that contains sufficient information to enable the Customs Service—
“(1) to locate the entry; or
“(2) to reconstruct the entry if it cannot be located.”