# § 1501. Voluntary reliquidations by U.S. Customs and Border Protection
section 1500(e) of this title
A liquidation made in accordance with section 1500 or 1504 of this title or any reliquidation thereof made in accordance with this section may be reliquidated in any respect by U.S. Customs and Border Protection, notwithstanding the filing of a protest, within ninety days from the date of the original liquidation. Notice of such reliquidation shall be given or transmitted in the manner prescribed with respect to original liquidations under .
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**Source Credit**: (June 17, 1930, ch. 497, title IV, § 501, 46 Stat. 730; June 25, 1938, ch. 679, § 16(b), 52 Stat. 1084; June 25, 1948, ch. 646, §§ 25, 39, 62 Stat. 990, 992; Aug. 8, 1953, ch. 397, § 18(c), 67 Stat. 517; Pub. L. 91–271, title II, § 205, June 2, 1970, 84 Stat. 283; Pub. L. 103–182, title VI, § 639, Dec. 8, 1993, 107 Stat. 2203; Pub. L. 108–429, title II, § 2107, Dec. 3, 2004, 118 Stat. 2598; Pub. L. 114–125, title IX, § 911, Feb. 24, 2016, 130 Stat. 240.)
## Editorial Notes
### Prior Provisions
Provisions similar to those in this section were contained in , . That section was superseded by section 501 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Prior provisions for appeals to reappraisement and for a further appeal to be assigned to a board of general appraisers, with further provisions as to the fee to be paid, the proceedings on appeal, and the conclusiveness of decisions, were contained in , § III, M, , prior to repeal by , .
The provisions of section III, M, of the 1913 act, were substituted for provisions of the same nature made by the Customs Administrative , , amended by the Payne-Aldrich Tariff , .
Provisions similar to some extent to those in section 13 of the Customs Administrative Act of 1890 were contained in R.S. §§ 2929, 2930, prior to repeal by section 29 of that Act.
R.S. § 2950 provided that the certificate of the appraiser should be deemed to be the appraisement. It was superseded by the provisions relating to appraisers made by the Customs Administrative , amended by the Payne-Aldrich Tariff , and the Underwood Tariff , § III, M, , and was repealed by , .
### Amendments
2016—, in section catchline, substituted “U.S. Customs and Border Protection” for “the Customs Service” and, in text, substituted “U.S. Customs and Border Protection” for “the Customs Service” and “of the original liquidation” for “on which notice of the original liquidation is given or transmitted to the importer, his consignee or agent”.
2004— inserted “or 1504” after “section 1500” in first sentence.
1993—, in section catchline, inserted “by the Customs Service” after “reliquidations” and, in text, substituted “the Customs Service” for “the appropriate customs officer on his own initiative” and inserted “or transmitted” after “given” in two places.
1970— amended section generally, substituting provisions authorizing a reliquidation in any respect by the appropriate customs officer on his own initiative for a liquidation made in accordance with or any reliquidation thereof made in accordance with this section for provisions setting forth the procedure for an appeal for a reappraisement by the collector or the consignee.
1953—Subsec. (a). Act. , inserted cl. (3) and “including all determinations entering into the same,” in second sentence, and struck out third sentence which provided that “No such appeal filed by the consignee or his agent shall be deemed valid, unless he has complied with all the provisions of this chapter relating to the entry and appraisement of such merchandise”.
1948—Subsec. (a). Act , struck out fourth sentence and substituted new fourth sentence, and repealed the fifth, sixth, seventh, and eighth sentences dealing with review by Customs Court of Reappraisements of this material. See , Judiciary and Judicial Procedure.
Subsecs. (b) and (c), relating to practice and procedure in Customs Court, were repealed by Act . See sections 2631 to 2637 of Title 28, Judiciary and Judicial Procedure.
1938—Act , designated paragraphs as subsecs. (a) and (b) and added subsec. (c).
## Statutory Notes and Related Subsidiaries
### Effective Date of 2004 Amendment
Amendment by applicable to merchandise entered, or withdrawn from warehouse for consumption, on or after the 15th day after , see , set out as a note under .
### Effective Date of 1970 Amendment
For effective date of amendment by , see , set out as a note under .
### Effective Date of 1953 Amendment; Savings Provision
Amendment by act , effective on and after thirtieth day following , and savings provision, see notes set out under .
### Effective Date of 1948 Amendment
, , provided that the amendment made by that act is effective .
### Effective Date of 1938 Amendment
Amendment by act , effective on thirtieth day following , except as otherwise specially provided, see section 37 of act , set out as a note under .
### 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 , as modified, set out as a note under . For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in as of , see , as amended generally by , and , set out as a note under .
## Executive Documents
### Transfer of Functions
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. , 15 F.R. 4935, , 1281, set out in the Appendix to Title 5, Government Organization and Employees.