{"data":{"id":"us/19-cfr-173.2","jurisdiction":"us","citation":"19 CFR 173.2","heading":"Transactions which may be reviewed and corrected.","body":"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:\n(a) Liquidation of an entry;\n(b) Voluntary reliquidation completed within 90 days after liquidation;\n(c) Voluntary correction of an exaction within 90 days after the exaction was made;\n(d) Reliquidation made pursuant to a valid protest covering the particular merchandise as to which a change is in order; or\n(e) Modification, pursuant to a valid protest, of a transaction or decision which is neither a liquidation or reliquidation.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 173—ADMINISTRATIVE REVIEW IN GENERAL"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"db49ea41f8b44e80f4fb5969686d8d326ebe764931bce503061a1c7c601f4479","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-173.1","next":"us/19-cfr-173.3"},"notice":"GroundRules: Original legal text. Not legal advice."}