[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: 19CFR145.25]

[Page 86]
 
                        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. 145.25  Entry correct.

    If the port director believes the duty originally assessed was 
correct, he shall send the addressee a notice in writing that the 
request for refund of duty has been denied. If the duty has not been 
paid, the mail entry shall be returned to the postmaster concerned, 
together with a copy of the notice sent to the addressee. The postmaster 
will then collect the duty and deliver the shipment, or, if the 
addressee refuses to pay the duty, will treat the shipment as 
undeliverable.