---
kind: "section"
citation: "19 C.F.R. § 144.4"
title: "19"
number: "144.4"
heading: "Allowance for abandoned, destroyed, or exported merchandise."
url: "https://uscodex.org/cfr/19/144.4"
---

# §144.4. Allowance for abandoned, destroyed, or exported merchandise.


Allowance in duties shall be made for merchandise in warehouse which is abandoned or destroyed in accordance with [§ 158.43](/cfr/19/158.43.md) of this chapter or exported in accordance with [§ 144.37](/cfr/19/144.37.md).


## 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.