19 C.F.R. § 158.21a
Current through March 31, 2024
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.
19 C.F.R. §158.21a