Code of Federal Regulations · Section
§ 144.4 — Allowance For Abandoned, Destroyed, Or Exported Merchandise
19 C.F.R. § 144.4
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Allowance in duties shall be made for merchandise in warehouse which is abandoned or destroyed in accordance with § 158.43 of this chapter or exported in accordance with § 144.37.
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