[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: 19CFR158.21a]



[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.  158.21a  Time period.



    An abatement or refund of duties shall be made in the case of injury 

to, or destruction of, merchandise in a bonded warehouse as a result of 

accidental fire or other casualty only if the fire or casualty occurs 

within 3 years from the date of importation.



[T.D. 79-221, 44 FR 46829, Aug. 9, 1979]