[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR144.4]

[Page 67]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 144--WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 144.4  Allowance for abandoned, destroyed, or exported merchandise.

    Allowance in duties shall be made for merchandise in warehouse which 
is abandoned or destroyed in accordance with Sec. 158.43 of this chapter 
or exported in accordance with Sec. 144.37.