19 CFR § 158.21a - Time period.

---
identifier: "/us/cfr/t19/s158.21a"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 158.21a - Time period."
title_number: 19
title_name: "Customs Duties"
section_number: "158.21a"
section_name: "Time period."
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"
---


# 158.21a Time period.

An abatement or refund of duties shall be made in the case of injury to, or destruction of, merchandise in a bonded warehouse as a result of accidental fire or other casualty only if the fire or casualty occurs within 3 years from the date of importation.

[T.D. 79-221, 44 FR 46829, Aug. 9, 1979]