[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: 19CFR158.24]

[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. 158.24  Place of filing.

    The application and evidence shall be filed with the director of the 
port where the loss, theft, injury, or destruction occurred. In the case 
of total loss of merchandise by fire or other casualty while in 
transportation under bond, the application and evidence shall be filed 
with the director of the port at which the transportation entry was 
made. In the case of partial destruction of or injury to such 
merchandise, the application and evidence shall be filed with the 
director of the port of destination, except that if the merchandise is 
returned to the port at which the transportation entry was made, the 
application shall be filed at that port.