---
kind: "section"
citation: "19 C.F.R. § 114.34"
title: "19"
number: "114.34"
heading: "Cancellation of erroneous charges."
url: "https://uscodex.org/cfr/19/114.34"
---

# §114.34. Cancellation of erroneous charges.

- (a) **TIR carnet.** When it is determined that liquidated damages assessed or paid for any shortage, irregular delivery, or nondelivery of merchandise covered by a TIR carnet did not in fact accrue, the liquidated damages shall be cancelled by the port director and, if paid, refunded, as provided by [§ 18.8](/cfr/19/18.8.md) of this chapter.
- (b) **A.T.A. or TECRO/AIT carnet.** When it is determined that liquidated damages assessed or paid for failure to properly reexport or destroy merchandise temporarily imported under cover of an A.T.A. or TECRO/AIT carnet did not in fact accrue, the liquidated damages shall be cancelled by the port director and, if paid, refunded as provided by [§ 10.39](/cfr/19/10.39.md) of this chapter.
- (c) **Determination dependent upon a construction of law.** When the determination of whether or not the charge was erroneously made depends upon a construction of law, the charge shall not be cancelled without the approval of the Commissioner of Customs, unless there is in force a ruling by the Commissioner of Customs decisive of the issue.

## Notes

### Amendments

[T.D. 74-227, 39 FR 32023, Sept. 4, 1974, as amended by T.D. 82-116, 47 FR 27262, June 24, 1982; T.D. 98-10, 63 FR 4168, Jan. 28, 1998; T.D. 00-57, 65 FR 53575, Sept. 5, 2000]

### Authority

Authority: 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1623, 1624.

### Source

Source: T.D. 70-134, 35 FR 9261, June 13, 1970, unless otherwise noted.

### Amendments

[T.D. 74-227, 39 FR 32023, Sept. 4, 1974, as amended by T.D. 82-116, 47 FR 27262, June 24, 1982; T.D. 98-10, 63 FR 4168, Jan. 28, 1998; T.D. 00-57, 65 FR 53575, Sept. 5, 2000]