Allowance in duties for any merchandise which is lost, stolen, destroyed, injured, abandoned, or short-shipped will be made in accordance with the provisions of part 158 of this chapter.

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Terms Used In 19 CFR 159.8

  • CBP: means U. See 19 CFR 101.1
  • Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011]

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