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.