[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR158.13]

[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 B--Damaged or Defective Merchandise
 
Sec. 158.13  Allowance for moisture and impurities.

    (a) Application by importer. (1) Petroleum and petroleum products. 
An application for an allowance in duties under section 507, Tariff Act 
of 1930, as amended (19 U.S.C. 1507), for all detectable moisture and 
impurities present in or upon imported petroleum or petroleum products 
shall be made by the importer on Customs Form 4315. The application 
shall be filed with the port director within 10 days of the port 
director's receipt of the gauging report or within 10 days of Customs 
acceptance of the entry's invoice gauge.
    (2) Other products. An application for an allowance in duties under 
19 U.S.C. 1507 for products other than petroleum or petroleum products 
for excessive moisture or other impurities not usually found in or upon 
such or similar merchandise shall be made by the importer on Customs 
Form 4315. The application shall be filed with the port director within 
10 days after the report of weight or gauge has been received by the 
port director or within 10 days after the date upon which the entry or a 
related document was endorsed to show that invoice weight or gauge has 
been accepted by the Customs inspector or other Customs officer.
    (b) Allowance by port director. If the port director is satisfied 
after any necessary investigation that the merchandise contains moisture 
or impurities as described in paragraph (a) of this section, he shall 
make allowance for the amount thereof in the liquidation of the entry.

[T.D. 90-78, 55 FR 40167, Oct. 2, 1990]