[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: 19CFR158.27]



[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.  158.27  Accidental fire or other casualty.



    In the case of injury or destruction by accidental fire or other 

casualty, the following evidence shall be submitted:

    (a) A declaration of the master of the vessel, the conductor or 

driver of the vehicle, the proprietor of the warehouse, or other person 

(except a Customs officer) having charge of the merchandise at the time 

of casualty, stating:

    (1) The time, place, and nature of such casualty;

    (2) That the merchandise was on board the vessel or vehicle, in the 

warehouse, or otherwise in his charge, as the case may be, at the time 

of the casualty; and

    (3) That it was totally destroyed and there is no probability of 

recovering or saving any part thereof, or that it was injured as the 

result of the casualty.

    (b) The bill of lading, the entry summary (where appropriate) and 

the invoice covering the merchandise, or certified copies of the 

foregoing, unless such documents are already in the possession of the 

director of the port where the claim is filed.

    (c) A copy of the insurance appraiser's report, if any.



[T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by T.D. 79-221, 44 

FR 46829, Aug. 9, 1979]