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19 C.F.R. PART 158--RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED

TITLE 19--Customs Duties

CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

PART 158--RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED

�158.0

Scope.

Subpart A--LOST OR MISSING PACKAGES AND DEFICIENCIES IN CONTENTS OF PACKAGES

�158.1

Definition of ''permitted'' merchandise.

�158.2

Shortages in packages released under immediate delivery or entry.

�158.3

Allowance for lost or missing packages included in an entry summary.

�158.4

Liability of carrier for lost or missing packages.

�158.5

Deficiencies in contents of packages--general.

�158.6

Deficiencies in contents of examination packages.

�158.7

Allowance for reduction or loss of merchandise by a natural force or by leakage.

Subpart B--DAMAGED OR DEFECTIVE MERCHANDISE

�158.11

Merchandise completely worthless at time of importation.

�158.12

Merchandise partially damaged at time of importation.

�158.13

Allowance for moisture and impurities.

�158.14

Perishable merchandise condemned.

Subpart C--CASUALTY, LOSS, OR THEFT WHILE IN CUSTOMS CUSTODY

�158.21

Allowance in duties for casualty, loss, or theft while in Customs custody.

�158.21a

Time period.

�158.22

Not applicable when allowances made under other provisions.

�158.23

Filing of application and evidence by importer.

�158.24

Place of filing.

�158.25

Partial destruction or injury.

�158.26

Loss or theft in public stores.

�158.27

Accidental fire or other casualty.

�158.28

Waiver of evidence.

�158.29

Decision by port director.

�158.30

Review of port director's decision.

Subpart D--DESTROYED, ABANDONED, OR EXPORTED MERCHANDISE

�158.41

Destruction of prohibited merchandise.

�158.42

Abandonment by importer within 30 days after entry.

�158.43

Abandonment or destruction of merchandise in bond.

�158.44

Disposition of abandoned merchandise.

�158.45

Exportation of merchandise.