{"data":{"id":"us/19-cfr-158.21a","jurisdiction":"us","citation":"19 CFR 158.21a","heading":"a Time period.","body":"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.","path":["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"],"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":"da531f0e799d52affc34b26078ac58c27650d81739547fccea98f7b488506e1e","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-158.21","next":"us/19-cfr-158.22"},"notice":"GroundRules: Original legal text. Not legal advice."}