§158.5. Deficiencies in contents of packages—general.
19 C.F.R. § 158.5
An allowance shall be made in the assessment of duties for deficiencies in the contents of packages when, before the liquidation of the entry becomes final, the importer files:
In the case of a concealed shortage, a Customs Form 5931, in triplicate, executed by the importer alone, and the Center director is satisfied as to the validity of the claim; or,
In the case of an unconcealed shortage, a Customs Form 5931, in triplicate, executed by both the importer and the importing or bonded carrier, as appropriate.
Notes, amendments, and revision history
Amendments
[T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by CBP Dec. No. 16-26, 81 FR 93023, Dec. 20, 2016 ]
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. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by CBP Dec. No. 16-26, 81 FR 93023, Dec. 20, 2016 ]