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19 CFR 158.21a

§ 158.21a Time period.

United States · 19 CFR — Customs Duties · Status: effective

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19 CFR 158.21a, § 158.21a Time period, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74996
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.