Code of Federal Regulations · Section
§ 158.21a — a Time Period
19 C.F.R. § 158.21a
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An abatement or refund of duties shall be made in the case of injury to, or destruction of, merchandise in a bonded warehouse as a result of accidental fire or other casualty only if the fire or casualty occurs within 3 years from the date of importation.
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