[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: 19CFR145.25]



[Page 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.  145.25  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.