19 CFR § 158.2 - Shortages in packages released under immediate delivery or entry.

---
identifier: "/us/cfr/t19/s158.2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 158.2 - Shortages in packages released under immediate delivery or entry."
title_number: 19
title_name: "Customs Duties"
section_number: "158.2"
section_name: "Shortages in packages released under immediate delivery or entry."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "158"
part_name: "RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1624, unless otherwise noted. Subpart C also issued under 19 U.S.C. 1563."
regulatory_source: "T.D. 72-258, 37 FR 20171, Sept. 27, 1972, unless otherwise noted."
cfr_part: "158"
---


# 158.2 Shortages in packages released under immediate delivery or entry.

An importer may file an entry summary for consumption or an entry summary for warehouse for less than the invoiced and manifested number of packages in a shipment “permitted” and delivered to him or deposited in a bonded warehouse under the immediate delivery procedure in § 142.21 of this chapter, or under the entry documentation in § 142.3(a), if he files with the entry summary a Customs Form 5931 in triplicate. The Customs Form 5931 shall be completed by the importer with attached copies of the dock receipt or other documents evidencing nonreceipt of the lost or missing packages.

[T.D. 85-159, 50 FR 38520, Sept. 23, 1985]