19 CFR § 144.4 - Allowance for abandoned, destroyed, or exported merchandise.

---
identifier: "/us/cfr/t19/s144.4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 144.4 - Allowance for abandoned, destroyed, or exported merchandise."
title_number: 19
title_name: "Customs Duties"
section_number: "144.4"
section_name: "Allowance for abandoned, destroyed, or exported merchandise."
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"
---


# 144.4 Allowance for abandoned, destroyed, or exported merchandise.

Allowance in duties shall be made for merchandise in warehouse which is abandoned or destroyed in accordance with § 158.43 of this chapter or exported in accordance with § 144.37.