[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: 19CFR173.0]



[Page 318-319]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 173_ADMINISTRATIVE REVIEW IN GENERAL--Table of Contents

 

Sec.  173.0  Scope.









Sec.

173.0 Scope.

173.1 Authority to review for error.

173.2 Transactions which may be reviewed and corrected.

173.3 Voluntary reliquidation.



[[Page 319]]



173.4 Correction of clerical error, mistake of fact, or inadvertence.

173.4a Correction of clerical error prior to liquidation.

173.5 Review of entry covering household for personal effects.



    Authority: 19 U.S.C. 66, 1501, 1520, 1624.



    Source: T.D. 70-181, 35 FR 13429, Aug. 22, 1970, unless otherwise 

noted.





    This part deals with the general authority of review, the authority 

to reliquidate voluntarily, the authority to correct for clerical error, 

mistake of fact, or other inadvertence under section 520(c)(1), Tariff 

Act of 1930, as amended, the authority to review an entry of household 

or personal effects, and the power to reliquidate an entry on account of 

fraud.