1. LawStack
  2. Title 19 - Customs Duties
  3. Chapter I - U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
  4. Part 158 - RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED
  5. Subpart C - Casualty, Loss, or Theft While in Customs Custody
  6. 19 CFR § 158.21a
19 CFR § 158.21a
Time period
July 16, 2020
CFR

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]

Previous
§ 158.21 Allowance in duties for casualty, loss, or theft while in Customs custody
Next
§ 158.23 Filing of application and evidence by importer

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