[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: 19CFR158.21a]

[Page 221]
 
                        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. 158.21a  Time period.

    An abatement or refund of duties shall be made in the case of injury 
to, or destruction of, merchandise in a bonded warehouse as a result of 
accidental fire or other casualty only if the fire or casualty occurs 
within 3 years from the date of importation.

[T.D. 79-221, 44 FR 46829, Aug. 9, 1979]