Code of Federal Regulations · Section
§ 144.3 — Allowance For Damage
19 C.F.R. § 144.3
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No abatement or allowance of duties shall be made on account of damage, loss, or deterioration of the merchandise while in warehouse, except as provided for by law (see part 158 of this chapter).
Authorizing Statute
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Allowance for loss; abandonment of warehouse goods19 U.S.C. § 1563
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Manipulation in warehouse19 U.S.C. § 1562
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Bonded warehouses19 U.S.C. § 1555