[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: 19CFR158.27]

[Page 220]
 
                        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. 158.27  Accidental fire or other casualty.

    In the case of injury or destruction by accidental fire or other 
casualty, the following evidence shall be submitted:
    (a) A declaration of the master of the vessel, the conductor or 
driver of the vehicle, the proprietor of the warehouse, or other person 
(except a Customs officer) having charge of the merchandise at the time 
of casualty, stating:
    (1) The time, place, and nature of such casualty;
    (2) That the merchandise was on board the vessel or vehicle, in the 
warehouse, or otherwise in his charge, as the case may be, at the time 
of the casualty; and
    (3) That it was totally destroyed and there is no probability of 
recovering or saving any part thereof, or that it was injured as the 
result of the casualty.
    (b) The bill of lading, the entry summary (where appropriate) and 
the invoice covering the merchandise, or certified copies of the 
foregoing, unless such documents are already in the possession of the 
director of the port where the claim is filed.
    (c) A copy of the insurance appraiser's report, if any.

[T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by T.D. 79-221, 44 
FR 46829, Aug. 9, 1979]