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Electronic Code of Federal Regulations

e-CFR data is current as of February 27, 2020

Title 19Chapter IPart 158


TITLE 19—Customs Duties

CHAPTER I—U.S. 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

rule
§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.
rule

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.
rule

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.
rule

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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