[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR158.5]



[Page 219]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 158_RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR 

EXPORTED--Table of Contents

 

   Subpart A_Lost or Missing Packages and Deficiencies in Contents of 

                                Packages

 

Sec.  158.5  Deficiencies in contents of packages--general.



    An allowance shall be made in the assessment of duties for 

deficiencies in the contents of packages when, before the liquidation of 

the entry becomes final, the importer files:

    (a) In the case of a concealed shortage, a Customs Form 5931, in 

triplicate, executed by the importer alone, and the port director 

satisfies himself as to the validity of the claim; or,

    (b) In the case of an unconcealed shortage, a Customs Form 5931, in 

triplicate, executed by both the importer and the importing or bonded 

carrier, as appropriate.