{"data":{"id":"us/19-cfr-158.5","jurisdiction":"us","citation":"19 CFR 158.5","heading":"Deficiencies in contents of packages—general.","body":"An allowance shall be made in the assessment of duties for deficiencies in the contents of packages when, before the liquidation of the entry becomes final, the importer files:\n(a) In the case of a concealed shortage, a Customs Form 5931, in triplicate, executed by the importer alone, and the Center director is satisfied as to the validity of the claim; or,\n(b) In the case of an unconcealed shortage, a Customs Form 5931, in triplicate, executed by both the importer and the importing or bonded carrier, as appropriate.","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 A—Lost or Missing Packages and Deficiencies in Contents of Packages"],"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":"0b5a824d79f3a5b7c713d8ed19505ac4b85a6e0a8abd99747923cda195dd60fa","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-158.4","next":"us/19-cfr-158.6"},"notice":"GroundRules: Original legal text. Not legal advice."}