[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: 19CFR158.11]



[Page 219-220]

 

                        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

 

               Subpart B_Damaged or Defective Merchandise

 

Sec.  158.11  Merchandise completely worthless at time of importation.





    (a) Nonperishable merchandise. When a shipment of nonperishable 

merchandise, or any portion thereof which shall



[[Page 220]]



have been segregated from the remainder of the shipment under Customs 

supervision at the expense of the importer, is found by the port 

director to be entirely without commercial value at the time of 

importation by reason of damage or deterioration, an allowance in duties 

on such merchandise on the ground of nonimportation shall be made in the 

liquidation of the entry.

    (b) Perishable merchandise. In the case of perishable merchandise, 

an allowance in duties may be made under the following conditions:

    (1) An application for such allowance shall be filed with the port 

director on Customs Form 4315 in duplicate, within 96 hours after the 

unlading of the merchandise and before any of the shipment involved has 

been removed from the pier (or other area permitted under Sec.  

142.2(b)(2) of this chapter) pursuant to the entry permit.

    (2) Should an application filed in accordance with paragraph (b)(1) 

of this section be withdrawn, the merchandise involved shall thereafter 

be released upon presentation of an appropriate permit.

    (3) Allowance in duty shall be made in the liquidation of the entry 

on such of the merchandise covered by the application as is found by the 

port director to be entirely without commercial value by reason of 

damage or deterioration.



(Sec. 506, 46 Stat. 732, as amended; 19 U.S.C. 1506)



[T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by T.D. 76-220, 41 

FR 33248, Aug. 9, 1976]