C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 158—RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED › Subpart A—Lost or Missing Packages and Deficiencies in Contents of Packages

19 C.F.R. § 158.7

Allowance for reduction or loss of merchandise by a natural force or by leakage

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Merchandise subject to ad valorem, specific, or compound rates of duty found at the time of importation to be reduced or diminished by a natural force, such as evaporation, or by leakage, shall be appraised in its condition as imported, with an allowance made in the value, weight, quantity, or measure to the extent of the reduction or loss, except when forbidden by law or regulation.

(R.S. 251, as amended, sec. 499, sec. 624, 46 Stat. 728, as amended, 759 (19 U.S.C. 66, 1499, 1624)) [T.D. 78-448, 43 FR 53713, Nov. 17, 1978]
Notes of Decisions
Cited in 1 case, 2019–2019 · leading case: New Image Glob., Inc. v. United States, 2019 CIT 90 (Ct. Intl. Trade 2019).
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New Image Glob., Inc. v. United States, 2019 CIT 90 (Ct. Intl. Trade 2019). “337, 341 (1891) (noting that the court determines dutiable classification “in the condition in which [a product] is imported”); see also 19 C.F.R. § 158.7 (noting that merchandise “shall be appraised in its condition as imported”).”
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