StacksVerified U.S. regulatory reference

19 CFR §158.5

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
An allowance shall be made in the assessment of duties for deficiencies in the contents of packages when, before the liquidation of the entry becomes final, the importer files:
  1. (a)In the case of a concealed shortage, a Customs Form 5931, in triplicate, executed by the importer alone, and the Center director is satisfied as to the validity of the claim; or,
  2. (b)In the case of an unconcealed shortage, a Customs Form 5931, in triplicate, executed by both the importer and the importing or bonded carrier, as appropriate.