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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 19 - Customs Duties |
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Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
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Part 158 - Relief from Duties on Merchandise Lost, Damaged, Abandoned, or Exported |
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Subpart C - Casualty, Loss, or Theft While in Customs Custody |
§ 158.23 - Filing of application and evidence by importer.
Latest version.
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§ 158.23 Filing of application and evidence by importer.
Within 30 days from the date of his discovery of the loss, theft, injury, or destruction, the importer shall file an application in duplicate on Customs Form 4315, or its electronic equivalent and within 90 days from the date of discovery shall file any evidence required by § 158.26 or § 158.27.
[ T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by CBP Dec. 15-14, 80 FR 61292, Oct. 13, 2015]