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Code · CFR · Title 19 — Customs Duties · Part 158 — Relief from Duties on Merchandise Lost, Damaged, Abandoned, or Exported · § 158.21a

§ 158.21a. Time period.

55 words·~1 min read·/us/cfr/t19/s§ 158.21a·

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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. \[T.D. 79-221, 44 FR 46829, Aug. 9, 1979\]
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