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Sign inApril 2026 · Q80 · Valuation & Duty
Entire shipment differs from the invoice, no fraud: new entry and refund as a nonimportation
Explain that under 19 CFR 152.3, when the examining officer finds that the entire shipment does not agree with the invoice and there is no evidence of any intent to defraud, a new entry is required and the estimated duty paid on the original entry is refunded on liquidation, as in the case of a nonimportation. Recognize the boundaries: the refund happens through liquidation of the original entry, not as an automatic instant ACH transfer or statement credit; where only part of the merchandise differs from the invoice description, duties are assessed on the merchandise actually found; and the regulation bars forfeiture proceedings only where the discrepancy appears conclusively to be a mistake and not the result of any intent to defraud.
What you will learn
Explain that under 19 CFR 152.3, when the examining officer finds that the entire shipment does not agree with the invoice and there is no evidence of any intent to defraud, a new entry is required and the estimated duty paid on the original entry is refunded on liquidation, as in the case of a nonimportation. Recognize the boundaries: the refund happens through liquidation of the original entry, not as an automatic instant ACH transfer or statement credit; where only part of the merchandise differs from the invoice description, duties are assessed on the merchandise actually found; and the regulation bars forfeiture proceedings only where the discrepancy appears conclusively to be a mistake and not the result of any intent to defraud.
19 CFR 152.3 Merchandise found not to correspond with invoice description · Exam cover: HTSUS 2025 Basic Edition, no supplements; 19 CFR cover 'Revised as of January 1, 2024'. Actual GovInfo annual edition file used here is revised as of April 1, 2024 (2024-04-01); disclosed, not relabeled as January 1.
Explained using the historical edition for this exam.