[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: 19CFR158.21]



[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 C_Casualty, Loss, or Theft While in Customs Custody

 

Sec.  158.21  Allowance in duties for casualty, loss, or theft while 

in Customs custody.





    Section 563(a), Tariff Act of 1930, as amended (19 U.S.C. 1563(a)), 

provides for allowance in duties upon satisfactory proof of the loss or 

theft of any merchandise while in the public stores, or of the actual 

injury or destruction, in whole or in part, of any merchandise by 

accidental fire or other casualty, while in bonded warehouse, or in the 

public stores, or while in transportation under bond, or while in 

Customs custody although not in bond, or while within the limits of any 

port of entry and before having been landed under Customs supervision. 

Such allowance is subject to the conditions set forth in this subpart.