19 CFR § 158.29 - Decision by port director.

---
identifier: "/us/cfr/t19/s158.29"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 158.29 - Decision by port director."
title_number: 19
title_name: "Customs Duties"
section_number: "158.29"
section_name: "Decision by port director."
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 158.29 Decision by port director.

When the application and evidence have been received and examined by the port director, he shall determine whether the desired abatement or refund of duty shall be made and notify the importer of his decision.