---
kind: "section"
citation: "19 C.F.R. § 158.0"
title: "19"
number: "158.0"
heading: "Scope."
url: "https://uscodex.org/cfr/19/158.0"
---

# §158.0. Scope.


This part sets forth general rules for granting relief from duties on merchandise which is lost, damaged, abandoned, or exported.


## Notes

### Authority

Authority: 19 U.S.C. 66, 1624, unless otherwise noted. Subpart C also issued under 19 U.S.C. 1563.

### Source

Source: T.D. 72-258, 37 FR 20171, Sept. 27, 1972, unless otherwise noted.