---
kind: "section"
citation: "19 C.F.R. § 158.21a"
title: "19"
number: "158.21a"
heading: "Time period."
url: "https://uscodex.org/cfr/19/158.21a"
---

# §158.21a. Time period.


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

[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]