[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: 19CFR158.26]



[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.  158.26  Loss or theft in public stores.



    In the case of alleged loss or theft while the merchandise is in the 

public stores, there shall be filed a declaration of the importer, 

owner, or ultimate consignee that he did not receive the merchandise and 

that to the best of his knowledge and belief it was lost or stolen as 

alleged in the application. If the alleged loss or theft consisted of 

only a part of an examination package and was discovered after the 

release of the package from Customs custody, the following evidence 

shall be submitted:

    (a) A declaration of each cartman, lighterman, or other carrier 

handling the package between the public stores and the place of 

delivery, setting forth the condition of the package at the time of 

receipt and delivery by him and whether or not there was an abstraction 

of the merchandise while the package was in his possession.

    (b) A declaration of the person who first received the package for 

the importer, owner, or ultimate consignee as to whether or not he 

examined the package at the time of receipt, and, if so, as to its 

condition at that time.

    (c) A declaration of the person who opened the package after release 

from Customs custody that the alleged missing merchandise was not found 

by him in the package or elsewhere.