Regulations last checked for updates: May 11, 2024

Title 19 - Customs Duties last revised: Apr 24, 2024
§ 148.116 - Claim for refund.

Any person who has filed a declaration of unaccompanied articles under §§ 148.112 and 148.113 and who is dissatisfied with the amount of duty assessed on the articles upon their arrival in the United States may file a claim for administrative review under subpart C, part 145, of this chapter if the articles arrived by mail, or under parts 173 and 174 if the articles arrived other than by mail. Any supporting documents, including a copy of Customs Form 255, should be submitted with the claim.

[T.D. 78-394, 43 FR 49790, Oct. 25, 1978; 43 FR 55758, Nov. 29, 1978]
authority: 19 U.S.C. 66,1496,1498,1624. The provisions of this part, except for subpart C, are also issued under 19 U.S.C. 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States)
source: T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted.
cite as: 19 CFR 148.116