[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: 19CFR158.14]

[Page 218-219]
 
                        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. 158.14  Perishable merchandise condemned.

    (a) Application by importer. When fruit or other perishable 
merchandise has

[[Page 219]]

been condemned by health officers or other legally constituted 
authorities within 10 days after landing, an importer who desires 
allowance in duties under section 506(2), Tariff Act of 1930, as amended 
(19 U.S.C. 1506(2)), shall within 5 days after such condemnation file 
with the port director written notice of the condemnation. The date of 
landing in the case of merchandise forwarded under an entry for 
immediate transportation is the date of arrival at the port of 
destination.
    (b) Allowance in duties. If the port director is satisfied after any 
necessary investigation that the claim is valid, allowance in duties 
shall be made in the liquidation of the entry. Such allowance shall be 
limited to perishable goods condemned by the health officers or 
authorities in the original package, unless segregation of the 
merchandise was under constant Customs supervision at the importer's 
expense.

(Sec. 506(2), 46 Stat. 732, as amended; 19 U.S.C. 1506(2))