GroundRules
19 CFR 158.21a: a Time period.
Where this section sits in the code
- Title 19—Customs Duties
- CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
- PART 158—RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED
- Subpart C—Casualty, Loss, or Theft While in Customs Custody
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.
Collected 2026-08-27T02:24:40Z. Source file · JSON