{"data":{"id":"us/19-cfr-144.4","jurisdiction":"us","citation":"19 CFR 144.4","heading":"Allowance for abandoned, destroyed, or exported merchandise.","body":"Allowance in duties shall be made for merchandise in warehouse which is abandoned or destroyed in accordance with § 158.43 of this chapter or exported in accordance with § 144.37.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 144—WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS","Subpart A—General Provisions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"8664a6908dd2f6a62ba47a031c93cea70f2c83e4468610d426f50780493f2003","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-144.3","next":"us/19-cfr-144.5"},"notice":"GroundRules: Original legal text. Not legal advice."}