[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: 19CFR173.5]



[Page 320]

 

                        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.  173.5  Review of entry covering household or personal effects.



    An error in the liquidation of an entry covering household or 

personal effects may be corrected by the port director even though a 

timely protest was not filed if an application for refund is filed with 

the port director within 1 year after the date of the entry and no 

waiver of compliance with applicable regulations is involved other than 

a waiver which the port director has authority to grant. Where the port 

director has no authority to grant the waiver, the application shall be 

referred to the Commissioner of Customs.