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    <title>Deficiency in application for refund.</title>
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    <description>Rule 5 requires customs officials to scrutinize a refund application for completeness and, if material deficiencies are found, return it within one month specifying the defects. The importer may resubmit the application after curing the deficiencies within one month of receipt of the returned application.</description>
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      <description>Rule 5 requires customs officials to scrutinize a refund application for completeness and, if material deficiencies are found, return it within one month specifying the defects. The importer may resubmit the application after curing the deficiencies within one month of receipt of the returned application.</description>
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