§158.21a. Time period.
19 C.F.R. § 158.21a
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.
Notes, amendments, and revision history
Amendments
[T.D. 79-221, 44 FR 46829, Aug. 9, 1979]
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.
Amendments
[T.D. 79-221, 44 FR 46829, Aug. 9, 1979]