C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE › Subpart A—General Provisions

19 C.F.R. § 152.3

Merchandise found not to correspond with invoice description

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When any merchandise not corresponding with the description given in the invoice is found by the examining officer, duties shall be assessed on the merchandise actually found. If the discrepancy appears conclusively to be the result of a mistake and not of any intent to defraud, no proceedings for forfeiture shall be taken. When the entire shipment does not agree with the invoice and there is no evidence of any intent to defraud, a new entry shall be required and the estimated duty paid on the original entry shall be refunded on liquidation as in the case of a nonimportation. (Sec. 499, 46 Stat. 728, as amended; 19 U.S.C. 1499)

Notes of Decisions
Cited in 1 case, 2006–2006 · leading case: United States v. Golden Gate Petroleum Co., 2006 CIT 22 (Ct. Intl. Trade 2006).
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United States v. Golden Gate Petroleum Co., 2006 CIT 22 (Ct. Intl. Trade 2006). “19 C.F.R. § 152.3 . This regulation was promulgated in connection with 19 U.”
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