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Code · CFR · Title 19 — Customs Duties · Part 158 — Relief from Duties on Merchandise Lost, Damaged, Abandoned, or Exported · § 158.7

§ 158.7. Allowance for reduction or loss of merchandise by a natural force or by leakage.

93 words·~1 min read·/us/cfr/t19/s§ 158.7·

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Merchandise subject to ad valorem, specific, or compound rates of duty found at the time of importation to be reduced or diminished by a natural force, such as evaporation, or by leakage, shall be appraised in its condition as imported, with an allowance made in the value, weight, quantity, or measure to the extent of the reduction or loss, except when forbidden by law or regulation. (R.S. 251, as amended, sec. 499, sec. 624, 46 Stat. 728, as amended, 759 (19 U.S.C. 66, 1499, 1624)) \[T.D. 78-448, 43 FR 53713, Nov. 17, 1978\]
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  • 46 Stat. 728
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§ 158.7
Allowance for reduction or loss of merchandise by a natural force or by leakage.
Stat.46 Stat. 728
Cites 2Cited by 0 across 0 sources
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