19 C.F.R. § 158.4 Liability of carrier for lost or missing packages.
Title 19 - Customs Duties
Upon a joint determination or independent determination of quantity as set forth in §158.1 (a) or (b) resulting in the merchandise being “permitted,” the carrier shall be responsible only for any discrepancy between the manifested quantity and the “permitted” quantity. In the case of an importing carrier, when there is a difference between the quantity shown on the inward foreign manifest and the quantity “permitted,” liquidated damages or duties shall be assessed under the provisions of the carrier's bond or under the provisions of section 448, Tariff Act of 1930, as amended (19 U.S.C. 1448), unless the carrier corrects his manifest (see §4.12 of this chapter). In the case of a bonded carrier, liquidated damages for lost or missing merchandise shall be assessed in accordance with §18.8 of this chapter.
Title 19: Customs Duties
PART 158—RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED
Subpart A—Lost or Missing Packages and Deficiencies in Contents of Packages
§ 158.4 Liability of carrier for lost or missing packages.
