[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR145.22]

[Page 85]
 
                        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. 145.22  Procedures for obtaining administrative review.

    If an addressee is dissatisfied with the amount of duty assessed 
under a mail entry, he may obtain administrative review in the following 
ways:
    (a) He may pay the assessed duty, take delivery of the merchandise, 
and send a copy of the mail entry to the issuing Customs office 
indicated on the mail entry, together with a statement of the reason it 
is believed the duty assessed is incorrect. Any invoices, bills of sale, 
or other evidence should be submitted with the statement. The addressee 
may show the mail entry number and date on his statement instead of 
sending a copy of the mail entry, but this may result in delay.
    (b) He may postpone acceptance of the shipment, and within the time 
allowed by the Postal regulations provide the postmaster with a written 
statement of his objections. The postmaster will forward the mail entry 
together with the addressee's statement and any invoices, bills of sale, 
or other evidence submitted by the addressee to the port director who 
issued the entry, and retain custody of the shipment until advice is 
received from the port director as to the disposition to be made. If the 
addressee is located near one of the ports at which Customs officers are 
authorized to review mail entries (see 39 CFR 10.5), the postmaster may 
send the mail entry to that port, together with the addressee's 
statement and evidence, for reconsideration by the port director.
    (c) He may pay the assessed duty and take delivery of the 
merchandise, and file a protest under section 514, Tariff Act of 1930, 
as amended (19 U.S.C. 1514), in the form and manner prescribed in part 
174 of this chapter.

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 78-99, 43 FR 
13061, Mar. 29, 1978]