Code of Federal Regulations · Section
§ 158.7 — Allowance For Reduction Or Loss Of Merchandise By A Natural Force Or By Leakage
19 C.F.R. § 158.7
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Merchandise subject to ad valorem, specific, or compound rates of duty found at the time of importation to be reduced or diminished by a natural force, such as evaporation, or by leakage, shall be appraised in its condition as imported, with an allowance made in the value, weight, quantity, or measure to the extent of the reduction or loss, except when forbidden by law or regulation.
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