19 C.F.R. § 158.21a Time period.
Title 19 - Customs Duties
An abatement or refund of duties shall be made in the case of injury to, or destruction of, merchandise in a bonded warehouse as a result of accidental fire or other casualty only if the fire or casualty occurs within 3 years from the date of importation. [T.D. 79–221, 44 FR 46829, Aug. 9, 1979]
Title 19: Customs Duties
PART 158—RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED
Subpart C—Casualty, Loss, or Theft While in Customs Custody
§ 158.21a Time period.
