19 C.F.R. § 173.5 Review of entry covering household or personal effects.
Title 19 - Customs Duties
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.
Title 19: Customs Duties
PART 173—ADMINISTRATIVE REVIEW IN GENERAL
§ 173.5 Review of entry covering household or personal effects.
