Code of Federal Regulations · Section
§ 158.0 — Scope
19 C.F.R. § 158.0
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This part sets forth general rules for granting relief from duties on merchandise which is lost, damaged, abandoned, or exported.
Authorizing Statute
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Allowance for loss; abandonment of warehouse goods19 U.S.C. § 1563
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Rules and forms prescribed by Secretary19 U.S.C. § 66