StacksVerified U.S. regulatory reference

19 CFR §158.21a

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.