19 CFR § 158.22 - Not applicable when allowances made under other provisions.

---
identifier: "/us/cfr/t19/s158.22"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 158.22 - Not applicable when allowances made under other provisions."
title_number: 19
title_name: "Customs Duties"
section_number: "158.22"
section_name: "Not applicable when allowances made under other provisions."
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"
---


# 158.22 Not applicable when allowances made under other provisions.

The procedures in this subpart do not apply in cases where allowances in duties are made under subpart A or subpart B of this part, or § 18.6 of this chapter.