C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 144—WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS › Subpart A—General Provisions

19 C.F.R. § 144.4

Allowance for abandoned, destroyed, or exported merchandise

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Allowance in duties shall be made for merchandise in warehouse which is abandoned or destroyed in accordance with § 158.43 of this chapter or exported in accordance with § 144.37.