(a) Place of filing. A post-importation claim for a refund must be filed with the director of the port at which the entry covering the good was filed. The post-importation claim may be filed by paper or by the method specified for equivalent reporting via
CFR 19-10.2011-2013 history
2013CFR 19-10.2011-2013 Customs Duties. Part10:Articles conditionally free,subject to a reduced rate,etc. Section10.2011:Filing procedures.