19 CFR 144.3 - Allowance for damage.

Regulations last checked for updates: Feb 12, 2026

Title 19 - Customs Duties last revised: Feb 06, 2026

View all text of Subpart A [§ 144.1 - § 144.7]

§ 144.3 - Allowance for damage.

No abatement or allowance of duties shall be made on account of damage, loss, or deterioration of the merchandise while in warehouse, except as provided for by law (see part 158 of this chapter).

authority: 19 U.S.C. 66,1484,1557,1559,1624

source: T.D. 73-175, 38 FR 17464, July 2, 1973, unless otherwise noted.

cite as: 19 CFR 144.3