---
kind: "section"
citation: "19 U.S.C. § 4034"
title: "19"
title_heading: "Customs Duties"
number: "4034"
heading: "Retroactive application for certain liquidations and reliquidations of textile or apparel goods"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/4034"
units:
  - "Chapter 26 — Dominican Republic-Central America Free Trade"
  - "Subchapter II — Customs Provisions"
---

# §4034. Retroactive application for certain liquidations and reliquidations of textile or apparel goods

- (a) **In general—** Notwithstanding [section 1514 of this title](/usc/19/1514.md) or any other provision of law, and subject to [subsection (c)](#c), an [entry](/usc/19/1677.md?p=23)—
  - (1) of a [textile or apparel good](/usc/19/4002.md?p=5)—
    - (A) of a [CAFTA–DR country](/usc/19/4002.md?p=2) that the [United States](/usc/19/1683.md?p=9) [Trade Representative](/usc/19/1677.md?p=32) has designated as an eligible [country](/usc/19/1677.md?p=3) under [subsection (b)](#b), and
    - (B) that would have qualified as an originating good under [section 4033 of this title](/usc/19/4033.md) if the good had been entered after the date of [entry](/usc/19/1677.md?p=23) into force of the [Agreement](/usc/19/4002.md?p=1) for that [country](/usc/19/1677.md?p=3),
  - (2) that was made on or after January 1, 2004, and before the date of the [entry](/usc/19/1677.md?p=23) into force of the [Agreement](/usc/19/4002.md?p=1) with respect to that [country](/usc/19/1677.md?p=3) or any other [CAFTA–DR country](/usc/19/4002.md?p=2), and
  - (3) for which customs duties in excess of the applicable rate of duty for that good set out in the Schedule of the [United States](/usc/19/1683.md?p=9) to Annex 3.3 of the [Agreement](/usc/19/4002.md?p=1) were paid,

  shall be liquidated or reliquidated at the applicable rate of duty for that good set out in the Schedule of the [United States](/usc/19/1683.md?p=9) to Annex 3.3 of the [Agreement](/usc/19/4002.md?p=1), and the [Secretary](/usc/19/1681.md?p=1) of the Treasury shall refund any excess customs duties paid with respect to such [entry](/usc/19/1677.md?p=23).

- (b) **Eligible country—** The [United States](/usc/19/1683.md?p=9) [Trade Representative](/usc/19/1677.md?p=32) shall determine, in accordance with article 3.20 of the [Agreement](/usc/19/4002.md?p=1), which [CAFTA–DR countries](/usc/19/4002.md?p=2) are eligible [countries](/usc/19/1677.md?p=3) for purposes of this section, and shall publish a list of all such [countries](/usc/19/1677.md?p=3) in the Federal Register.
- (c) **Requests—** Liquidation or reliquidation may be made under [subsection (a)](#a) with respect to an [entry](/usc/19/1677.md?p=23) of a [textile or apparel good](/usc/19/4002.md?p=5) only if a request therefor is filed with the Bureau of Customs and Border Protection, within such period as the Bureau of Customs and Border Protection shall establish by regulation in consultation with the [Secretary](/usc/19/1681.md?p=1) of the Treasury, that contains sufficient information to enable the Bureau of Customs and Border Protection—
  - (1)
    - (A) to locate the [entry](/usc/19/1677.md?p=23); or
    - (B) to reconstruct the [entry](/usc/19/1677.md?p=23) if it cannot be located; and
  - (2) to determine that the good satisfies the conditions set out in [subsection (a)](#a).
- (d) **Definition—** As used in this section, the term “[entry](/usc/19/1677.md?p=23)” includes a withdrawal from warehouse for consumption.

## Source credit

(Pub. L. 109–53, title II, § 205, Aug. 2, 2005, 119 Stat. 483; Pub. L. 109–280, title XIV, § 1634(d), Aug. 17, 2006, 120 Stat. 1168.)

## Notes

### Termination of Section

For termination of section by section 107(d) of Pub. L. 109–53, see Effective and Termination Dates note below.

### Editorial Notes

### Amendments

2006—Subsec. (a)(2). Pub. L. 109–280 inserted “or any other CAFTA–DR country” after “that country”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2006 Amendment

Amendment by Pub. L. 109–280 applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Aug. 17, 2006, see section 1641 of Pub. L. 109–280, set out as a note under section 58c of this title.

### Effective and Termination Dates

Section effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (Mar. 1, 2006) and to cease to have effect on the date the Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA–DR country, to cease to have effect with respect to such country, see section 107 of Pub. L. 109–53, set out as a note under section 4001 of this title.