19 C.F.R. § 158.23 Filing of application and evidence by importer.
Title 19 - Customs Duties
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, and within 90 days from the date of discovery shall file any evidence required by §158.26 or §158.27.
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
§ 158.23 Filing of application and evidence by importer.
