---
kind: "section"
citation: "19 C.F.R. § 173.5"
title: "19"
number: "173.5"
heading: "Review of entry covering household or personal effects."
url: "https://uscodex.org/cfr/19/173.5"
---

# §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.


## Notes

### Amendments

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by CBP Dec. 11-02, 76 FR 2577, Jan. 14, 2011]

### Authority

Authority: 19 U.S.C. 66, 1501, 1520, 1624.

### Source

Source: T.D. 70-181, 35 FR 13429, Aug. 22, 1970, unless otherwise noted.

### Amendments

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by CBP Dec. 11-02, 76 FR 2577, Jan. 14, 2011]