TITLE 19 - CUSTOMS DUTIES

CHAPTER I - BUREAU OF 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

158.2 - Shortages in packages released under immediate delivery or entry.

An importer may file an entry summary for consumption or an entry summary for warehouse for less than the invoiced and manifested number of packages in a shipment permitted and delivered to him or deposited in a bonded warehouse under the immediate delivery procedure in 142.21 of this chapter, or under the entry documentation in 142.3(a), if he files with the entry summary a Customs Form 5931 in triplicate. The Customs Form 5931 shall be completed by the importer with attached copies of the dock receipt or other documents evidencing nonreceipt of the lost or missing packages.

[T.D. 85159, 50 FR 38520, Sept. 23, 1985]