[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR145.23]

[Page 83]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 145--MAIL IMPORTATIONS--Table of Contents
 
            Subpart C--Administrative Review of Mail Entries
 
Sec. 145.23  Time limits.

    A mail entry may be amended under section 520(c), Tariff Act of 
1930, as amended (19 U.S.C. 1520(c)), only if the addressee requests 
such amendment within the time limits prescribed therein (see 
Secs. 173.4 and 173.5 of this chapter), and the claim is allowable under 
section 520(c). Requests for adjustment in the amount of duty assessed 
under mail entries made under Sec. 145.22(a) shall be made in such time 
that the request can be acted upon by the port director within 90 days 
after receipt of the mail article and payment of the duties by the 
addressee. Protests under Sec. 145.22(c) must be filed not later than 90 
days after payment of the duties by the addressee, but may be acted upon 
after the expiration of that 90-day period.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43 
FR 14454, Apr. 6, 1978]