19 C.F.R. § 133.53 Refund of duty.
Title 19 - Customs Duties
If a violation of the trademark or copyright laws is not discovered until after entry and deposit of estimated duty, the entry shall be endorsed with an appropriate notation and the duty refunded as an erroneous collection upon exportation or destruction of the prohibited articles in accordance with §158.41 or §158.45 of this chapter. [T.D. 72–266, 37 FR 20678, Oct. 3, 1972, as amended by T.D. 73–175, 38 FR 17447, July 2, 1973]
Title 19: Customs Duties
PART 133—TRADEMARKS, TRADE NAMES, AND COPYRIGHTS
Subpart F—Procedure Following Forfeiture or Assessment of Liquidated Damages
§ 133.53 Refund of duty.

