[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: 19CFR158.23]

[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. 158.23  Filing of application and evidence by importer.

    Within 30 days from the date of his discovery of the loss, theft, 
injury, or destruction, the importer shall file an application in 
duplicate on Customs Form 4315, and within 90 days from the date of 
discovery shall file any evidence required by Sec. 158.26 or 
Sec. 158.27.