Code of Federal Regulations Title 19. Customs Duties § 19.173.2 Transactions which may be reviewed and corrected

(a) Liquidation of an entry;

(b) Voluntary reliquidation completed within 90 days after liquidation;

(c) Voluntary correction of an exaction within 90 days after the exaction was made;

(d) Reliquidation made pursuant to a valid protest covering the particular merchandise as to which a change is in order;  or

(e) Modification, pursuant to a valid protest, of a transaction or decision which is neither a liquidation or reliquidation.