[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: 19CFR158.23]



[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.  158.23  Filing of application and evidence by importer.



    Within 30 days from the date of his discovery of the loss, theft, 

injury, or destruction, the importer shall file an application in 

duplicate on Customs Form 4315, and within 90 days from the date of 

discovery shall file any evidence required by Sec.  158.26 or Sec.  

158.27.