[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: 19CFR158.2] [Page 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 Subpart A_Lost or Missing Packages and Deficiencies in Contents of Packages Sec. 158.2 Shortages in packages released under immediate delivery or entry. An importer may file an entry summary for consumption or an entry summary for warehouse for less than the invoiced and manifested number of packages in a shipment ``permitted'' and delivered to him or deposited in a bonded warehouse under the immediate delivery procedure in Sec. 142.21 of this chapter, or under the entry documentation in Sec. 142.3(a), if he files with the entry summary a Customs Form 5931 in triplicate. The Customs Form 5931 shall be completed by the importer with attached copies of the dock receipt or other documents evidencing nonreceipt of the lost or missing packages. [T.D. 85-159, 50 FR 38520, Sept. 23, 1985] [[Page 219]]