[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: 19CFR158.4]

[Page 217]
 
                        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 A--Lost or Missing Packages and Deficiencies in Contents of 
                                Packages
 
Sec. 158.4  Liability of carrier for lost or missing packages.

    Upon a joint determination or independent determination of quantity 
as set forth in Sec. 158.1 (a) or (b) resulting in the merchandise being 
``permitted,'' the carrier shall be responsible only for any discrepancy 
between the manifested quantity and the ``permitted'' quantity. In the 
case of an importing carrier, when there is a difference between the 
quantity shown on the inward foreign manifest and the quantity 
``permitted,'' liquidated damages or duties shall be assessed under the 
provisions of the carrier's bond or under the provisions of section 448, 
Tariff Act of 1930, as amended (19 U.S.C. 1448), unless the carrier 
corrects his manifest (see Sec. 4.12 of this chapter). In the case of a 
bonded carrier, liquidated damages for lost or missing merchandise shall 
be assessed in accordance with Sec. 18.8 of this chapter.