---
kind: "section"
citation: "19 C.F.R. § 144.3"
title: "19"
number: "144.3"
heading: "Allowance for damage."
url: "https://uscodex.org/cfr/19/144.3"
---

# §144.3. Allowance for damage.


No abatement or allowance of duties shall be made on account of damage, loss, or deterioration of the merchandise while in warehouse, except as provided for by law (see [part 158](/cfr/19/part158.md) of this chapter).


## Notes

### Authority

Authority: 19 U.S.C. 66, 1484, 1557, 1559, 1624. Section 144.3 also issued under 19 U.S.C. 1563; Section 144.33 also issued under 19 U.S.C. 1562; Section 144.37 also issued under 19 U.S.C. 1555, 1562.

### Source

Source: T.D. 73-175, 38 FR 17464, July 2, 1973, unless otherwise noted.