Regulations last checked for updates: May 02, 2025

Title 19 - Customs Duties last revised: Apr 11, 2025
§ 158.0 - Scope.

This part sets forth general rules for granting relief from duties on merchandise which is lost, damaged, abandoned, or exported.

authority: 19 U.S.C. 66,1624,unless. Subpart C also issued under 19 U.S.C. 1563.
source: T.D. 72-258, 37 FR 20171, Sept. 27, 1972, unless otherwise noted.
cite as: 19 CFR 158.0