19 CFR 148.116
§ 148.116 Claim for refund.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 148.116, § 148.116 Claim for refund, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74870
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.