[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: 19CFR173.5]

[Page 319]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 173--ADMINISTRATIVE REVIEW IN GENERAL--Table of Contents
 
Sec. 173.5  Review of entry covering household or personal effects.

    An error in the liquidation of an entry covering household or 
personal effects may be corrected by the port director even though a 
timely protest was not filed if an application for refund is filed with 
the port director within 1 year after the date of the entry and no 
waiver of compliance with applicable regulations is involved other than 
a waiver which the port director has authority to grant. Where the port 
director has no authority to grant the waiver, the application shall be 
referred to the Commissioner of Customs.

[[Page 320]]