---
kind: "unit"
title: "19"
title_heading: "Customs Duties"
key: "chI/part158"
level: "part"
label: "Part 158"
heading: "Relief from Duties on Merchandise Lost, Damaged, Abandoned, or Exported"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/19/chI-part158"
sections_count: 28
---

# Part 158 — Relief from Duties on Merchandise Lost, Damaged, Abandoned, or Exported

Title 19 C.F.R. — Customs Duties › Chapter I — U.s. Customs and Border Protection, Department of Homeland Security; Department of the Treasury

## Sections

- [§158.0. Scope.](/cfr/19/158.0.md)

## Contents

- [Subpart A — Lost or Missing Packages and Deficiencies in Contents of Packages](/cfr/19/chI-part158-subpartA.md)
- [Subpart B — Damaged or Defective Merchandise](/cfr/19/chI-part158-subpartB.md)
- [Subpart C — Casualty, Loss, or Theft While in Customs Custody](/cfr/19/chI-part158-subpartC.md)
- [Subpart D — Destroyed, Abandoned, or Exported Merchandise](/cfr/19/chI-part158-subpartD.md)