19 CFR § 173.5 - Review of entry covering household or personal effects.
---
identifier: "/us/cfr/t19/s173.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 173.5 - Review of entry covering household or personal effects."
title_number: 19
title_name: "Customs Duties"
section_number: "173.5"
section_name: "Review of entry covering household or personal effects."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "173"
part_name: "ADMINISTRATIVE REVIEW IN GENERAL"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1501, 1520, 1624."
regulatory_source: "T.D. 70-181, 35 FR 13429, Aug. 22, 1970, unless otherwise noted."
cfr_part: "173"
---
# 173.5 Review of entry covering household or personal effects.
An error in the liquidation of an entry covering household or personal effects may be corrected by the port director even though a timely protest was not filed if entry was made before December 18, 2004 and an application for refund is filed with the port director within 1 year after the date of the entry and no waiver of compliance with applicable regulations is involved other than a waiver which the port director has authority to grant. Where the port director has no authority to grant the waiver, the application will be referred to the Commissioner of CBP.
[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by CBP Dec. 11-02, 76 FR 2577, Jan. 14, 2011]