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Code · CFR · Title 19 — Customs Duties · Part 158 — Relief from Duties on Merchandise Lost, Damaged, Abandoned, or Exported · § 158.23

§ 158.23. Filing of application and evidence by importer.

73 words·~1 min read·/us/cfr/t19/s§ 158.23·

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Within 30 days from the date of his discovery of the loss, theft, injury, or destruction, the importer shall file an application in duplicate on Customs Form 4315, or its electronic equivalent and within 90 days from the date of discovery shall file any evidence required by § 158.26 or § 158.27. \[ T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by CBP Dec. 15-14, 80 FR 61292, Oct. 13, 2015\]
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§ 158.23
Filing of application and evidence by importer.
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