19 CFR § 144.3 - Allowance for damage.

---
identifier: "/us/cfr/t19/s144.3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 144.3 - Allowance for damage."
title_number: 19
title_name: "Customs Duties"
section_number: "144.3"
section_name: "Allowance for damage."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "144"
part_name: "WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1484, 1557, 1559, 1624."
regulatory_source: "T.D. 73-175, 38 FR 17464, July 2, 1973, unless otherwise noted."
cfr_part: "144"
---


# 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).