Code of Federal Regulations · Section
§ 158.23 — Filing Of Application And Evidence By Importer
19 C.F.R. § 158.23
View:
Within 30 days from the date of his discovery of the loss, theft, injury, or destruction, the importer shall file an application in duplicate on Customs Form 4315, or its electronic equivalent and within 90 days from the date of discovery shall file any evidence required by § 158.26 or § 158.27.
Authorizing Statute
-
Allowance for loss; abandonment of warehouse goods19 U.S.C. § 1563
-
Rules and forms prescribed by Secretary19 U.S.C. § 66