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]
source: T.D. 72-258, 37 FR 20171, Sept. 27, 1972, unless otherwise noted.
cite as: 19 CFR 158.21a