[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: 19CFR145.23]



[Page 85-86]

 

                        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.  145.23  Time limits.



    A mail entry may be amended under section 520(c), Tariff Act of 

1930, as amended (19 U.S.C. 1520(c)), only if the addressee requests 

such amendment within the time limits prescribed therein (see Sec. Sec.  

173.4 and 173.5 of this chapter), and the claim is allowable under 

section 520(c). Requests for adjustment in the amount of duty assessed 

under mail entries made under Sec.  145.22(a) shall be made in such time 

that the request can be acted upon by



[[Page 86]]



the port director within 90 days after receipt of the mail article and 

payment of the duties by the addressee. Protests under Sec.  145.22(c) 

must be filed not later than 90 days after payment of the duties by the 

addressee, but may be acted upon after the expiration of that 90-day 

period.



[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43 

FR 14454, Apr. 6, 1978]