[Code of Federal Regulations] [Title 19, Volume 2] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR144.4] [Page 69] TITLE 19--CUSTOMS DUTIES CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) PART 144_WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of Contents Subpart A_General Provisions Sec. 144.4 Allowance for abandoned, destroyed, or exported merchandise. Allowance in duties shall be made for merchandise in warehouse which is abandoned or destroyed in accordance with Sec. 158.43 of this chapter or exported in accordance with Sec. 144.37.