{"data":{"id":"us/19-cfr-173.5","jurisdiction":"us","citation":"19 CFR 173.5","heading":"Review of entry covering household or personal effects.","body":"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.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 173—ADMINISTRATIVE REVIEW IN GENERAL"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"cfd37e6ebebed6e5b9d41ccefcdbf7cd289696b58d514e47e1879a293eff805d","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-173.4a","next":"us/19-cfr-174.0"},"notice":"GroundRules: Original legal text. Not legal advice."}