[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: 19CFR158.0]



[Page 217-218]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 158_RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR 

EXPORTED--Table of Contents

 

Sec.  158.0  Scope.









Sec.

158.0 Scope.



   Subpart A_Lost or Missing Packages and Deficiencies in Contents of 

                                Packages



158.1 Definition of ``permitted'' merchandise.

158.2 Shortages in packages released under immediate delivery or entry.

158.3 Allowance for lost or missing packages included in an entry 

          summary.

158.4 Liability of carrier for lost or missing packages.



[[Page 218]]



158.5 Deficiencies in contents of packages--general.

158.6 Deficiencies in contents of examination packages.

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

          or by leakage.



               Subpart B_Damaged or Defective Merchandise



158.11 Merchandise completely worthless at time of importation.

158.12 Merchandise partially damaged at time of importation.

158.13 Allowance for moisture and impurities.

158.14 Perishable merchandise condemned.



       Subpart C_Casualty, Loss, or Theft While in Customs Custody



158.21 Allowance in duties for casualty, loss, or theft while in Customs 

          custody.

158.21a Time period.

158.22 Not applicable when allowances made under other provisions.

158.23 Filing of application and evidence by importer.

158.24 Place of filing.

158.25 Partial destruction or injury.

158.26 Loss or theft in public stores.

158.27 Accidental fire or other casualty.

158.28 Waiver of evidence.

158.29 Decision by port director.

158.30 Review of port director's decision.



         Subpart D_Destroyed, Abandoned, or Exported Merchandise



158.41 Destruction of prohibited merchandise.

158.42 Abandonment by importer within 30 days after entry.

158.43 Abandonment or destruction of merchandise in bond.

158.44 Disposition of abandoned merchandise.

158.45 Exportation of merchandise.



    Authority: 19 U.S.C. 66, 1624, unless otherwise noted. Subpart C 

also issued under 19 U.S.C. 1563.



    Source: T.D. 72-258, 37 FR 20171, Sept. 27, 1972, unless otherwise 

noted.





    This part sets forth general rules for granting relief from duties 

on merchandise which is lost, damaged, abandoned, or exported.