19 CFR § 133.53 - Refund of duty.

---
identifier: "/us/cfr/t19/s133.53"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 133.53 - Refund of duty."
title_number: 19
title_name: "Customs Duties"
section_number: "133.53"
section_name: "Refund of duty."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "133"
part_name: "TRADEMARKS, TRADE NAMES, AND COPYRIGHTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 1124, 1125, 1127; 17 U.S.C. 101, 104, 106, 601, 602, 603; 18 U.S.C. 1905; 19 U.S.C. 66, 1202, 1499, 1526, 1595a, 1623, 1624, 1628a; 31 U.S.C. 9701."
regulatory_source: "T.D. 72-266, 37 FR 20678, Oct. 3, 1972, unless otherwise noted."
cfr_part: "133"
---


# 133.53 Refund of duty.

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.

[T.D. 72-266, 37 FR 20678, Oct. 3, 1972, as amended by T.D. 73-175, 38 FR 17447, July 2, 1973]