[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: 19CFR158.7]

[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. 158.7  Allowance for reduction or loss of merchandise by a natural force or by leakage.

    Merchandise subject to ad valorem, specific, or compound rates of 
duty found at the time of importation to be reduced or diminished by a 
natural force, such as evaporation, or by leakage, shall be appraised in 
its condition as imported, with an allowance made in the value, weight, 
quantity, or measure to the extent of the reduction or loss, except when 
forbidden by law or regulation.

(R.S. 251, as amended, sec. 499, sec. 624, 46 Stat. 728, as amended, 759 
(19 U.S.C. 66, 1499, 1624))

[T.D. 78-448, 43 FR 53713, Nov. 17, 1978]