[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: 19CFR158.6]



[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.  158.6  Deficiencies in contents of examination packages.



    Allowance for deficiency in the contents of any examination package 

reported to the port director by a Customs officer shall be made in the 

liquidation of the entry. No Customs officer except one making an 

examination contemplated by section 499, Tariff Act of 1930, as amended 

(19 U.S.C. 1499), shall report a supposed deficiency to the port 

director unless it is established to the satisfaction of the reporting 

officer that the merchandise was not imported.



(Sec. 499, 46 Stat. 728, as amended; 19 U.S.C. 1499)