§2465. Date of termination

No duty-free treatment provided under this subchapter shall remain in effect after September 30, 2001.

(Pub. L. 93–618, title V, §505, as added Pub. L. 104–188, title I, §1952(a), Aug. 20, 1996, 110 Stat. 1925 ; amended Pub. L. 105–34, title IX, §981(a), Aug. 5, 1997, 111 Stat. 902 ; Pub. L. 105–277, div. J, title I, §1011(a), Oct. 21, 1998, 112 Stat. 2681–900 ; Pub. L. 106–170, title V, §508(a), Dec. 17, 1999, 113 Stat. 1923 .)

Prior Provisions

A prior section 2465, Pub. L. 93–618, title V, §505, Jan. 3, 1975, 88 Stat. 2071 ; Pub. L. 98–573, title V, §506(a), Oct. 30, 1984, 98 Stat. 3023 ; Pub. L. 103–66, title XIII, §13802(b)(1), Aug. 10, 1993, 107 Stat. 667 ; Pub. L. 103–465, title VI, §601(a), Dec. 8, 1994, 108 Stat. 4990 , related to termination of duty-free treatment and reports, prior to the general amendment of this subchapter by Pub. L. 104–188.

Amendments

1999-Pub. L. 106–170 substituted "September 30, 2001" for "June 30, 1999".

1998-Pub. L. 105–277 substituted "June 30, 1999" for "June 30, 1998".

1997-Pub. L. 105–34 substituted "June 30, 1998" for "May 31, 1997".

Effective Date of 1999 Amendment

Pub. L. 106–170, title V, §508(b), Dec. 17, 1999, 113 Stat. 1923 , provided that:

"(1) In general.-The amendment made by this section [amending this section] applies to articles entered on or after the date of the enactment of this Act [Dec. 17, 1999].

"(2) Retroactive application for certain liquidations and reliquidations.-

"(A) 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 paragraph (3), any entry-

"(i) of an article to which duty-free treatment under title V of the Trade Act of 1974 [19 U.S.C. 2461 et seq.] would have applied if such entry had been made on July 1, 1999, and such title had been in effect on July 1, 1999; and

"(ii) that was made-

"(I) after June 30, 1999; and

"(II) before the date of the enactment of this Act [Dec. 17, 1999],

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.

"(B) Entry.-As used in this paragraph, the term 'entry' includes a withdrawal from warehouse for consumption.

"(3) Requests.-Liquidation or reliquidation may be made under paragraph (2) with respect to an entry only if a request therefore is filed with the Customs Service, within 180 days after the date of the enactment of this Act [Dec. 17, 1999], that contains sufficient information to enable the Customs Service-

"(A) to locate the entry; or

"(B) to reconstruct the entry if it cannot be located."

Effective Date of 1998 Amendment

Pub. L. 105–277, div. J, title I, §1011(b), Oct. 21, 1998, 112 Stat. 2681–900 , provided that:

"(1) In general.-The amendments made by this section [amending this section] apply to articles entered on or after the date of the enactment of this Act [Oct. 21, 1998].

"(2) Retroactive application for certain liquidations and reliquidations.-

"(A) 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 paragraph (3), any entry-

"(i) of an article to which duty-free treatment under title V of the Trade Act of 1974 [19 U.S.C. 2461 et seq.] would have applied if such entry had been made on July 1, 1998, and such title had been in effect on July 1, 1998, and

"(ii) that was made-

"(I) after June 30, 1998, and

"(II) before the date of enactment of this Act,

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.

"(B) Entry.-As used in this paragraph, the term 'entry' includes a withdrawal from warehouse for consumption.

"(3) Requests.-Liquidation or reliquidation may be made under paragraph (2) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of enactment of this Act, that contains sufficient information to enable the Customs Service-

"(A) to locate the entry; or

"(B) to reconstruct the entry if it cannot be located."

Retroactive Application for Certain Liquidations and Reliquidations

Section 981(b) of Pub. L. 105–34 provided that:

"(1) In general.-Notwithstanding section 514 of the Tariff Act of 1930 [19 U.S.C. 1514] or any other provision of law and subject to paragraph (2), the entry-

"(A) of any article to which duty-free treatment under title V of the Trade Act of 1974 [19 U.S.C. 2461 et seq.] would have applied if the entry had been made on May 31, 1997, and

"(B) that was made after May 31, 1997, and before the date of the enactment of this Act [Aug. 5, 1997],

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. As used in this subsection, the term 'entry' includes a withdrawal from warehouse for consumption.

"(2) Requests.-Liquidation or reliquidation may be made under paragraph (1) 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, that contains sufficient information to enable the Customs Service-

"(A) to locate the entry; or

"(B) to reconstruct the entry if it cannot be located."

Section 601(b) of Pub. L. 103–465, as amended by Pub. L. 104–295, §20(f)(2), Oct. 11, 1996, 110 Stat. 3529 , provided that:

"(1) In general.-Notwithstanding section 514 of the Tariff Act of 1930 [19 U.S.C. 1514] or any other provision of law and subject to paragraph (2), the entry-

"(A) of any article to which duty-free treatment under title V of the Trade Act of 1974 [19 U.S.C. 2461 et seq.] would have applied if the entry had been made on September 30, 1994, and

"(B) that was made after September 30, 1994, and before the date of the enactment of this Act [Dec. 8, 1994],

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. As used in this subsection, the term 'entry' includes a withdrawal from warehouse for consumption.

"(2) Requests.-Liquidation or reliquidation may be made under paragraph (1) 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 [Dec. 8, 1994], that contains sufficient information to enable the Customs Service-

"(A) to locate the entry; or

"(B) to reconstruct the entry if it cannot be located."

Section 13802(b)(2) of Pub. L. 103–66 provided that: "Notwithstanding section 514 of the Tariff Act of 1930 [19 U.S.C. 1514] or any other provision of law, upon proper request filed with the appropriate customs officer within 180 days after the date of the enactment of this Act [Aug. 10, 1993], the entry-

"(A) of any article to which duty-free treatment under title V of the Trade Act of 1974 [19 U.S.C. 2461 et seq.] would have applied if the entry had been made on July 4, 1993, and

"(B) that was made after July 4, 1993, and before such date of enactment,

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. As used in this paragraph, the term 'entry' includes a withdrawal from warehouse for consumption."