---
kind: "section"
citation: "19 C.F.R. § 148.116"
title: "19"
number: "148.116"
heading: "Claim for refund."
url: "https://uscodex.org/cfr/19/148.116"
---

# §148.116. Claim for refund.


Any person who has filed a declaration of unaccompanied articles under §§ [148.112](/cfr/19/148.112.md) and [148.113](/cfr/19/148.113.md) and who is dissatisfied with the amount of duty assessed on the articles upon their arrival in the United States may file a claim for administrative review under [subpart C](/cfr/19/subpartC.md), [part 145](/cfr/19/part145.md), of this chapter if the articles arrived by mail, or under parts [173](/cfr/19/part173.md) and [174](/cfr/19/part174.md) if the articles arrived other than by mail. Any supporting documents, including a copy of Customs Form 255, should be submitted with the claim.


## Notes

### Amendments

[T.D. 78-394, 43 FR 49790, Oct. 25, 1978; 43 FR 55758, Nov. 29, 1978]

### Authority

Authority: 19 U.S.C. 66, 1496, 1498, 1624. The provisions of this part, except for subpart C, are also issued under 19 U.S.C. 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States). Section 148.21 also issued under 19 U.S.C. 1461, 1462. Section 148.22 also issued under 19 U.S.C. 1629; Sections 148.43, 148.51, 148.63, 148.64, 148.74 also issued under 19 U.S.C. 1321; Section 148.55 also issued under 17 U.S.C. 602 and 19 U.S.C. 1526; Section 148.87 also issued under 22 U.S.C. 288.

### Source

Source: T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted.

### Amendments

[T.D. 78-394, 43 FR 49790, Oct. 25, 1978; 43 FR 55758, Nov. 29, 1978]