Code of Federal Regulations (Last Updated: July 5, 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 |
Subpart A - Lost or Missing Packages and Deficiencies in Contents of Packages |
§ 158.5 - Deficiencies in contents of packages - general.
Latest version.
-
§ 158.5 Deficiencies in contents of packages - general.
An allowance shall be made in the assessment of duties for deficiencies in the contents of packages when, before the liquidation of the entry becomes final, the importer files:
(a) In the case of a concealed shortage, a Customs Form 5931, in triplicate, executed by the importer alone, and the port Center director satisfies himself is satisfied as to the validity of the claim; or,
(b) In the case of an unconcealed shortage, a Customs Form 5931, in triplicate, executed by both the importer and the importing or bonded carrier, as appropriate.
[T.D. 72–258, 37 FR 20171, Sept. 27, 1972, as amended by CBP Dec. No. 16–26, 81 FR 93023, Dec. 20, 2016 ]