---
kind: "section"
citation: "19 C.F.R. § 115.18"
title: "19"
number: "115.18"
heading: "Decision of Commissioner of Customs final."
url: "https://uscodex.org/cfr/19/115.18"
---

# §115.18. Decision of Commissioner of Customs final.


The decision of the Commissioner on any matter appealed to him is final.


## Notes

### Authority

Authority: 5 U.S.C. 301, 19 U.S.C. 66, 1624; E.O. 12445 of October 17, 1983.

### Source

Source: T.D. 86-92, 51 FR 16161, May 1, 1986, unless otherwise noted.