19 CFR Part 158
PART 158—RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED
- PART 158—RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED
- Chapter I—U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
- § 158.0 Scope.
- Subpart A—Lost or Missing Packages and Deficiencies in Contents of Packages
- § 158.1 Definition of “permitted” merchandise.
- § 158.2 Shortages in packages released under immediate delivery or entry.
- § 158.3 Allowance for lost or missing packages included in an entry summary.
- § 158.4 Liability of carrier for lost or missing packages.
- § 158.5 Deficiencies in contents of packages—general.
- § 158.6 Deficiencies in contents of examination packages.
- § 158.7 Allowance for reduction or loss of merchandise by a natural force or by leakage.
- Subpart B—Damaged or Defective Merchandise
- § 158.11 Merchandise completely worthless at time of importation.
- § 158.12 Merchandise partially damaged at time of importation.
- § 158.13 Allowance for moisture and impurities.
- § 158.14 Perishable merchandise condemned.
- Subpart C—Casualty, Loss, or Theft While in Customs Custody
- § 158.21 Allowance in duties for casualty, loss, or theft while in Customs custody.
- § 158.21a Time period.
- § 158.22 Not applicable when allowances made under other provisions.
- § 158.23 Filing of application and evidence by importer.
- § 158.24 Place of filing.
- § 158.25 Partial destruction or injury.
- § 158.26 Loss or theft in public stores.
- § 158.27 Accidental fire or other casualty.
- § 158.28 Waiver of evidence.
- § 158.29 Decision by port director.
- § 158.30 Review of port director's decision.
- Subpart D—Destroyed, Abandoned, or Exported Merchandise
- § 158.41 Destruction of prohibited merchandise.
- § 158.42 Abandonment by importer within 30 days after entry.
- § 158.43 Abandonment or destruction of merchandise in bond.
- § 158.44 Disposition of abandoned merchandise.
- § 158.45 Exportation of merchandise.
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