19 CFR 158.7 - Allowance for reduction or loss of merchandise by a natural force or by leakage.

Regulations last checked for updates: Feb 11, 2026

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

View all text of Subpart A [§ 158.1 - § 158.7]

§ 158.7 - Allowance for reduction or loss of merchandise by a natural force or by leakage.

Merchandise subject to ad valorem, specific, or compound rates of duty found at the time of importation to be reduced or diminished by a natural force, such as evaporation, or by leakage, shall be appraised in its condition as imported, with an allowance made in the value, weight, quantity, or measure to the extent of the reduction or loss, except when forbidden by law or regulation.

(R.S. 251, as amended, sec. 499, sec. 624, 46 Stat. 728, as amended, 759 (19 U.S.C. 66,1499,1624.D. 78-448, 43 FR 53713, Nov. 17, 1978]

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 158.7