[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: 19CFR158.3]



[Page 219]

 

                        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 A_Lost or Missing Packages and Deficiencies in Contents of 

                                Packages

 

Sec.  158.3  Allowance for lost or missing packages included in an entry 

summary.



    Allowance shall be made in the assessment of duties for lost or 

missing packages of merchandise included in an entry summary whenever it 

is established to the satisfaction of the port director before the 

liquidation of the entry summary becomes final that the merchandise 

claimed to be lost or missing was not ``permitted.'' A claim for such 

allowance shall be made on Customs Form 5931, in triplicate, executed by 

the importer and the importing carrier or bonded carrier, as 

appropriate. When the importing or bonded carrier refuses to execute the 

Customs Form 5931, a claim may be allowed if the importer properly 

executes the Customs Form 5931 and attaches copies of the dock receipt 

or other document evidencing nonreceipt of the lost or missing packages.



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

FR 46829, Aug. 9, 1979]