---
kind: "section"
citation: "19 U.S.C. § 3522"
title: "19"
title_heading: "Customs Duties"
number: "3522"
heading: "Liquidation or reliquidation and refund of duty paid on certain entries"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/3522"
units:
  - "Chapter 22 — Uruguay Round Trade Agreements"
  - "Subchapter I — Approval of, and General Provisions Relating to, Uruguay Round Agreements"
  - "Part B — Tariff Modifications"
---

# §3522. Liquidation or reliquidation and refund of duty paid on certain entries

- (a) **Liquidation or reliquidation—** Notwithstanding [section 1514 of this title](/usc/19/1514.md) or any other provision of law, and subject to [subsection (b)](#b), the [Secretary](/usc/19/1681.md?p=1) of the Treasury shall liquidate or reliquidate the [entries](/usc/19/1677.md?p=23) listed or otherwise described in [subsection (c)](#c) and refund any duty or excess duty that was paid, as provided in [subsection (c)](#c).
- (b) **Requests—** Liquidation or reliquidation may be made under [subsection (a)](#a) with respect to an [entry](/usc/19/1677.md?p=23) only if a request therefor is filed with the Customs [Service](/usc/19/2576b.md?p=4), within 180 days after the date on which the [WTO Agreement](/usc/19/3501.md?p=9) enters into force with respect to the [United States](/usc/19/1683.md?p=9), that contains sufficient information to enable the Customs [Service](/usc/19/2576b.md?p=4)—
  - (1) to locate the [entry](/usc/19/1677.md?p=23); or
  - (2) to reconstruct the [entry](/usc/19/1677.md?p=23) if it cannot be located.
- (c) **Entries—** The [entries](/usc/19/1677.md?p=23) referred to in [subsection (a)](#a) are as follows:
  - (1) **Agglomerated stone tiles—** Any goods—
    - (A) for which the importer claimed or would have claimed [entry](/usc/19/1677.md?p=23) under subheading 6810.19.12 of the [HTS](/usc/19/3501.md?p=2) on or after October 1, 1990, and before the effective date of a proclamation issued by the President under [section 3513(a) of this title](/usc/19/3513.md?p=a) with respect to items under such subheading in order to carry out [Schedule XX](/usc/19/3501.md?p=5), or
    - (B) entered on or after January 1, 1989, and before October 1, 1990, for which [entry](/usc/19/1677.md?p=23) would have been claimed under subheading 6810.19.12 of the [HTS](/usc/19/3501.md?p=2) on or after October 1, 1990,

    shall be liquidated or reliquidated as if the wording of that subheading were “Of stone agglomerated with binders other than cement”, and the [Secretary](/usc/19/1681.md?p=1) of the Treasury shall refund any excess duties paid with respect to such [entries](/usc/19/1677.md?p=23).

  - (2) **Clomiphene citrate—**
    - (A) Any [entry](/usc/19/1677.md?p=23), or withdrawal from warehouse for consumption, of goods described in heading 9902.29.95 of the [HTS](/usc/19/3501.md?p=2) (relating to clomiphene citrate) which was made after December 31, 1988, and before January 1, 1993, and with respect to which there would have been no duty if the reference to subheading “2922.19.15” in such heading were a reference to subheading “2922.19.15 or any subheading of chapter 30” at the time of such [entry](/usc/19/1677.md?p=23) or withdrawal, shall be liquidated or reliquidated as free of duty.
    - (B) The [Secretary](/usc/19/1681.md?p=1) of the Treasury shall refund any duties paid with respect to [entries](/usc/19/1677.md?p=23) described in [subparagraph (A)](#c-2-A).

## Source credit

(Pub. L. 103–465, title I, § 113, Dec. 8, 1994, 108 Stat. 4826.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective on the date on which the WTO Agreement enters into force with respect to the United States (Jan. 1, 1995), see section 116(a) of Pub. L. 103–465, set out as a note under section 3521 of this title.

### Transfer of Functions

For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.

### Executive Documents

### Uruguay Round Agreements: Entry Into Force

The Uruguay Round Agreements, including the World Trade Organization Agreement and agreements annexed to that Agreement, as referred to in section 3511(d) of this title, entered into force with respect to the United States on Jan. 1, 1995. See note set out under section 3511 of this title.