[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: 19CFR152.3]



[Page 201]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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)