CFR > 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 C—Casualty, Loss, or Theft While in Customs Custody (§158.21 to §158.30) > 158.21a—Time period.

158.21a—Time period.

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.

Code of Federal Regulations

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