19 CFR 158.23

§ 158.23 Filing of application and evidence by importer.

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

Cite this

Citation: 19 CFR 158.23, § 158.23 Filing of application and evidence by importer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74998
Permanent ID: ys:prov:74998@1
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Full text

Within 30 days from the date of his discovery of the loss, theft, injury, or destruction, the importer shall file an application in duplicate on Customs Form 4315, or its electronic equivalent and within 90 days from the date of discovery shall file any evidence required by § 158.26 or § 158.27.

Legislative history

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