On February 3, 2002, Mrs. Scook imported several expensive items for her personal use. An entry covering personal effects was processed and released by Customs on February 8, 2002. When Mrs. Scook placed another order with the same foreign seller on July 7, 2002, she discovered that she had paid duty on freight charges that the seller included in the invoice value. After a casual conversation with a friend on September 20, 2002, Mrs. Scook learned that she may be able to request a refund of the duty paid on the freight charges. Mrs. Scook filed a written application with the port director, requesting a refund of her overpayment due to the error in the entered value. The Customs office received her request on October 11, 2002. Which ONE of the following is a true statement?
A) Mrs. Scook’s request for a refund was allowed because household and personal effects are never dutiable.
B) Mrs. Scook’s request for a refund was allowed because it was received within 1 year after the date of entry.
C) Neither the port director nor Commissioner of Customs has the authority to grant a waiver of compliance and allow Mrs. Scook’s request for a refund.
D) Mrs. Scook’s request for a refund was disallowed because it was not submitted on a Customs Form 19.
E) Mrs. Scook’s request for a refund was disallowed because an entry covering personal effects can not be reliquidated.
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The Answer is: B
Citation: 19 CFR 173.5
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