Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 19 - Customs Duties |
Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
Part 158 - Relief from Duties on Merchandise Lost, Damaged, Abandoned, or Exported |
§ 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. |
§ 158.22 - 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. |
§ 158.21a - Time period. |
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. |