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 ________________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.
a) Within 10 days after the date of entry
b) Within 30 days after the date of entry
c) Within 60 days after the date of entry
d) Within 90 days after the date of entry
e) Within 1 year after the date of entry
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The Answer is: E
Citation: 19CFR173.5
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