[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: 19CFR158.11]

[Page 217-218]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 158--RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED--Table of Contents
 
               Subpart B--Damaged or Defective Merchandise
 
Sec. 158.11  Merchandise completely worthless at time of importation.


    (a) Nonperishable merchandise. When a shipment of nonperishable 
merchandise, or any portion thereof which shall have been segregated 
from the remainder of the shipment under Customs supervision at the 
expense of the importer, is found by the port director to be entirely 
without commercial value at the time of importation by reason of damage 
or deterioration, an allowance in duties on such merchandise on the 
ground of nonimportation shall be made in the liquidation of the entry.
    (b) Perishable merchandise. In the case of perishable merchandise, 
an allowance in duties may be made under the following conditions:
    (1) An application for such allowance shall be filed with the port 
director on Customs Form 4315 in duplicate, within 96 hours after the 
unlading of the merchandise and before any of the shipment involved has 
been removed from the pier (or other area permitted under 
Sec. 142.2(b)(2) of this chapter) pursuant to the entry permit.

[[Page 218]]

    (2) Should an application filed in accordance with paragraph (b)(1) 
of this section be withdrawn, the merchandise involved shall thereafter 
be released upon presentation of an appropriate permit.
    (3) Allowance in duty shall be made in the liquidation of the entry 
on such of the merchandise covered by the application as is found by the 
port director to be entirely without commercial value by reason of 
damage or deterioration.

(Sec. 506, 46 Stat. 732, as amended; 19 U.S.C. 1506)

[T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by T.D. 76-220, 41 
FR 33248, Aug. 9, 1976]