§ 158.21a Time period.
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]