CFR > Title 19 - Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY > PART 144—WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS > SUBPART A—General Provisions (§144.1 to §144.7) > 144.4—Allowance for abandoned, destroyed, or exported merchandise.

144.4—Allowance for abandoned, destroyed, or exported merchandise.

Allowance in duties shall be made for merchandise in warehouse which is abandoned or destroyed in accordance with § 158.43 of this chapter or exported in accordance with § 144.37.