[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: 19CFR158.3]

[Page 218-219]
 
                        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. 158.3  Allowance for lost or missing packages included in an entry summary.

    Allowance shall be made in the assessment of duties for lost or 
missing packages of merchandise included in an entry summary whenever it 
is established to the satisfaction of the port director before the 
liquidation of the entry summary becomes final that the merchandise 
claimed to be lost or missing was not ``permitted.'' A claim for such 
allowance shall be made on Customs Form 5931, in triplicate, executed by 
the importer and the importing carrier or bonded carrier, as 
appropriate. When the importing or bonded carrier refuses to execute the 
Customs Form 5931, a claim may be allowed if the importer properly 
executes the Customs Form 5931 and attaches copies of the dock receipt 
or other document

[[Page 219]]

evidencing nonreceipt of the lost or missing packages.

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