Title 19

PART 158

Part 158 - Relief From Duties On Merchandise Lost, Damaged, Abandoned, Or Exported

PART 158 - RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED Authority:19 U.S.C. 66, 1624, unless otherwise noted. Subpart C also issued under 19 U.S.C. 1563. Source:T.D. 72-258, 37 FR 20171, Sept. 27, 1972, unless otherwise noted.

• Authority: 19 U.S.C. 66, 1624, unless otherwise noted. Subpart C also issued under 19 U.S.C. 1563.
• Source: T.D. 72-258, 37 FR 20171, Sept. 27, 1972, unless otherwise noted.

19:2.0.1.1.12.0.2.1	SECTION 158.0	158.0 Scope.
19:2.0.1.1.12.1	SUBPART A	Subpart A - Lost or Missing Packages and Deficiencies in Contents of Packages
19:2.0.1.1.12.1.2.1	SECTION 158.1	158.1 Definition of “permitted” merchandise.
19:2.0.1.1.12.1.2.2	SECTION 158.2	158.2 Shortages in packages released under immediate delivery or entry.
19:2.0.1.1.12.1.2.3	SECTION 158.3	158.3 Allowance for lost or missing packages included in an entry summary.
19:2.0.1.1.12.1.2.4	SECTION 158.4	158.4 Liability of carrier for lost or missing packages.
19:2.0.1.1.12.1.2.5	SECTION 158.5	158.5 Deficiencies in contents of packages - general.
19:2.0.1.1.12.1.2.6	SECTION 158.6	158.6 Deficiencies in contents of examination packages.
19:2.0.1.1.12.1.2.7	SECTION 158.7	158.7 Allowance for reduction or loss of merchandise by a natural force or by leakage.
19:2.0.1.1.12.2	SUBPART B	Subpart B - Damaged or Defective Merchandise
19:2.0.1.1.12.2.2.1	SECTION 158.11	158.11 Merchandise completely worthless at time of importation.
19:2.0.1.1.12.2.2.2	SECTION 158.12	158.12 Merchandise partially damaged at time of importation.
19:2.0.1.1.12.2.2.3	SECTION 158.13	158.13 Allowance for moisture and impurities.
19:2.0.1.1.12.2.2.4	SECTION 158.14	158.14 Perishable merchandise condemned.
19:2.0.1.1.12.3	SUBPART C	Subpart C - Casualty, Loss, or Theft While in Customs Custody
19:2.0.1.1.12.3.2.1	SECTION 158.21	158.21 Allowance in duties for casualty, loss, or theft while in Customs custody.
19:2.0.1.1.12.3.2.2	SECTION 158.21a	158.21a Time period.
19:2.0.1.1.12.3.2.3	SECTION 158.22	158.22 Not applicable when allowances made under other provisions.
19:2.0.1.1.12.3.2.4	SECTION 158.23	158.23 Filing of application and evidence by importer.
19:2.0.1.1.12.3.2.5	SECTION 158.24	158.24 Place of filing.
19:2.0.1.1.12.3.2.6	SECTION 158.25	158.25 Partial destruction or injury.
19:2.0.1.1.12.3.2.7	SECTION 158.26	158.26 Loss or theft in public stores.
19:2.0.1.1.12.3.2.8	SECTION 158.27	158.27 Accidental fire or other casualty.
19:2.0.1.1.12.3.2.9	SECTION 158.28	158.28 Waiver of evidence.
19:2.0.1.1.12.3.2.10	SECTION 158.29	158.29 Decision by port director.
19:2.0.1.1.12.3.2.11	SECTION 158.30	158.30 Review of port director's decision.
19:2.0.1.1.12.4	SUBPART D	Subpart D - Destroyed, Abandoned, or Exported Merchandise
19:2.0.1.1.12.4.2.1	SECTION 158.41	158.41 Destruction of prohibited merchandise.
19:2.0.1.1.12.4.2.2	SECTION 158.42	158.42 Abandonment by importer within 30 days after entry.
19:2.0.1.1.12.4.2.3	SECTION 158.43	158.43 Abandonment or destruction of merchandise in bond.
19:2.0.1.1.12.4.2.4	SECTION 158.44	158.44 Disposition of abandoned merchandise.
19:2.0.1.1.12.4.2.5	SECTION 158.45	158.45 Exportation of merchandise.

---