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Damaged or Defective Merchandise
Law
CFR 19
Customs Duties
U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
Relief from Duties on Merchandise Lost, Damaged, Abandoned, or Exported
Damaged or Defective Merchandise
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Section
158.11
Merchandise completely worthless at time of importation.
Section
158.12
Merchandise partially damaged at time of importation.
Section
158.13
Allowance for moisture and impurities.
Section
158.14
Perishable merchandise condemned.