19 CFR § 145.24 - Amendment of entry.

---
identifier: "/us/cfr/t19/s145.24"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 145.24 - Amendment of entry."
title_number: 19
title_name: "Customs Duties"
section_number: "145.24"
section_name: "Amendment of entry."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "145"
part_name: "MAIL IMPORTATIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i)), Harmonized Tariff Schedule of the United States, 1624."
regulatory_source: "T.D. 73-135, 38 FR 13369, May 21, 1973, unless otherwise noted."
cfr_part: "145"
---


# 145.24 Amendment of entry.

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.