[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR145.22]



[Page 85]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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]