[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: 19CFR152.3]

[Page 201]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 152--CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 152.3  Merchandise found not to correspond with invoice description.

    When any merchandise not corresponding with the description given in 
the invoice is found by the examining officer, duties shall be assessed 
on the merchandise actually found. If the discrepancy appears 
conclusively to be the result of a mistake and not of any intent to 
defraud, no proceedings for forfeiture shall be taken. When the entire 
shipment does not agree with the invoice and there is no evidence of any 
intent to defraud, a new entry shall be required and the estimated duty 
paid on the original entry shall be refunded on liquidation as in the 
case of a nonimportation. (Sec. 499, 46 Stat. 728, as amended; 19 U.S.C. 
1499)