[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: 19CFR158.24]



[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.  158.24  Place of filing.



    The application and evidence shall be filed with the director of the 

port where the loss, theft, injury, or destruction occurred. In the case 

of total loss of merchandise by fire or other casualty while in 

transportation under bond, the application and evidence shall be filed 

with the director of the port at which the transportation entry was 

made. In the case of partial destruction of or injury to such 

merchandise, the application and evidence shall be filed with the 

director of the port of destination, except that if the merchandise is 

returned to the port at which the transportation entry was made, the 

application shall be filed at that port.



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