Code of Federal Regulations · Section
§ 145.24 — Amendment Of Entry
19 C.F.R. § 145.24
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If the port director is satisfied that the objection is valid and timely, he shall amend the mail entry. If the duty has already been paid, Customs shall issue an appropriate refund of duty.
Authorizing Statute
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Remission or mitigation of penalties19 U.S.C. § 1618
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Entry under regulations19 U.S.C. § 1498
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Effective date of rates of duty19 U.S.C. § 1315
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Invoice; contents19 U.S.C. § 1481
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Smuggling goods into the United States18 U.S.C. § 545
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Immoral articles; importation prohibited19 U.S.C. § 1305
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Voluntary reliquidations by U.S. Customs and Border Protection19 U.S.C. § 1501
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Administrative exemptions19 U.S.C. § 1321