[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: 19CFR158.5]

[Page 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. 158.5  Deficiencies in contents of packages--general.

    An allowance shall be made in the assessment of duties for 
deficiencies in the contents of packages when, before the liquidation of 
the entry becomes final, the importer files:
    (a) In the case of a concealed shortage, a Customs Form 5931, in 
triplicate, executed by the importer alone, and the port director 
satisfies himself as to the validity of the claim; or,
    (b) In the case of an unconcealed shortage, a Customs Form 5931, in 
triplicate, executed by both the importer and the importing or bonded 
carrier, as appropriate.