[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: 19CFR158.7]



[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.  158.7  Allowance for reduction or loss of merchandise by a natural 

force or by leakage.



    Merchandise subject to ad valorem, specific, or compound rates of 

duty found at the time of importation to be reduced or diminished by a 

natural force, such as evaporation, or by leakage, shall be appraised in 

its condition as imported, with an allowance made in the value, weight, 

quantity, or measure to the extent of the reduction or loss, except when 

forbidden by law or regulation.



(R.S. 251, as amended, sec. 499, sec. 624, 46 Stat. 728, as amended, 759 

(19 U.S.C. 66, 1499, 1624))



[T.D. 78-448, 43 FR 53713, Nov. 17, 1978]