[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: 19CFR158.22] [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. 158.22 Not applicable when allowances made under other provisions. The procedures in this subpart do not apply in cases where allowances in duties are made under subpart A or subpart B of this part, or Sec. 18.6 of this chapter.