Time period.

  1. Law
  2. CFR 19
  3. Customs Duties
  4. U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
  5. Relief from Duties on Merchandise Lost, Damaged, Abandoned, or Exported
  6. Casualty, Loss, or Theft While in Customs Custody
  7. Time period.

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§ 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.

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


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