[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: 19CFR158.14]



[Page 221]

 

                        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.  158.14  Perishable merchandise condemned.



    (a) Application by importer. When fruit or other perishable 

merchandise has been condemned by health officers or other legally 

constituted authorities within 10 days after landing, an importer who 

desires allowance in duties under section 506(2), Tariff Act of 1930, as 

amended (19 U.S.C. 1506(2)), shall within 5 days after such condemnation 

file with the port director written notice of the condemnation. The date 

of landing in the case of merchandise forwarded under an entry for 

immediate transportation is the date of arrival at the port of 

destination.

    (b) Allowance in duties. If the port director is satisfied after any 

necessary investigation that the claim is valid, allowance in duties 

shall be made in the liquidation of the entry. Such allowance shall be 

limited to perishable goods condemned by the health officers or 

authorities in the original package, unless segregation of the 

merchandise was under constant Customs supervision at the importer's 

expense.



(Sec. 506(2), 46 Stat. 732, as amended; 19 U.S.C. 1506(2))