[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: 19CFR158.25]



[Page 222]

 

                        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.  158.25  Partial destruction or injury.



    In the case of partial destruction or injury, no application shall 

be entertained unless the port director shall have had an opportunity to 

examine the merchandise or the remainder thereof for the purpose of 

fixing the percentage of injury or destruction. Whether the duty 

involved is ad valorem, specific, or compound, the percentage of injury 

for the purpose of the allowance shall be determined by comparing the 

market value of comparable sound merchandise with the net salvage value 

of the injured merchandise computed on the basis of the market value of 

comparable injured merchandise, such comparison to be made as of the 

time and place of examination.