§ 158.0 - Scope.
Subpart A [§ 158.1 - § 158.7] - Subpart A—Lost or Missing Packages and Deficiencies in Contents of Packages
Subpart B [§ 158.11 - § 158.14] - Subpart B—Damaged or Defective Merchandise
Subpart C [§ 158.21 - § 158.30] - Subpart C—Casualty, Loss, or Theft While in Customs Custody
Subpart D [§ 158.41 - § 158.45] - Subpart D—Destroyed, Abandoned, or Exported Merchandise
This part sets forth general rules for granting relief from duties on merchandise which is lost, damaged, abandoned, or exported.