[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: 19CFR158.26]

[Page 222]
 
                        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. 158.26  Loss or theft in public stores.

    In the case of alleged loss or theft while the merchandise is in the 
public stores, there shall be filed a declaration of the importer, 
owner, or ultimate consignee that he did not receive the merchandise and 
that to the best of his knowledge and belief it was lost or stolen as 
alleged in the application. If the alleged loss or theft consisted of 
only a part of an examination package and was discovered after the 
release of the package from Customs custody, the following evidence 
shall be submitted:
    (a) A declaration of each cartman, lighterman, or other carrier 
handling the package between the public stores and the place of 
delivery, setting forth the condition of the package at the time of 
receipt and delivery by him and whether or not there was an abstraction 
of the merchandise while the package was in his possession.
    (b) A declaration of the person who first received the package for 
the importer, owner, or ultimate consignee as to whether or not he 
examined the package at the time of receipt, and, if so, as to its 
condition at that time.
    (c) A declaration of the person who opened the package after release 
from Customs custody that the alleged missing merchandise was not found 
by him in the package or elsewhere.