[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: 19CFR158.21]

[Page 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 C--Casualty, Loss, or Theft While in Customs Custody
 
Sec. 158.21  Allowance in duties for casualty, loss, or theft while in Customs custody.


    Section 563(a), Tariff Act of 1930, as amended (19 U.S.C. 1563(a)), 
provides for allowance in duties upon satisfactory proof of the loss or 
theft of any merchandise while in the public stores, or of the actual 
injury or destruction, in whole or in part, of any merchandise by 
accidental fire or other casualty, while in bonded warehouse, or in the 
public stores, or while in transportation under bond, or while in 
Customs custody although not in bond, or while within the limits of any 
port of entry and before having been landed under Customs supervision. 
Such allowance is subject to the conditions set forth in this subpart.