Destruction or damage by fire or so-called Acts of God to merchandise or property legally held in the custody and possession of the Collector of Customs will not render the government liable in damages therefor; Provided, however, that claims against the government for losses incurred through personal delinquency on the part of the government employees may be forwarded to the Governor of Guam via the Collector of Customs for decision. The Governor’s decision shall be final in each case.
SOURCE: GC § 47120.