19 CFR 133.53

§ 133.53 Refund of duty.

United States · 19 CFR — Customs Duties · Status: effective

Cite this

Citation: 19 CFR 133.53, § 133.53 Refund of duty, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74377
Permanent ID: ys:prov:74377@1
SHA-256: 1ff39c0eb22dbe2eb0f0c56cd5d8e20736f5186c524db9c98178d9044be95bb8

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.