§ 158.0 Scope
Subpart A Lost or Missing Packages and Deficiencies in Contents of Packages
Subpart B Damaged or Defective Merchandise
Subpart C Casualty, Loss, or Theft While in Customs Custody
Subpart D Destroyed, Abandoned, or Exported Merchandise

Terms Used In 19 CFR Part 158 - Relief From Duties On Merchandise Lost, Damaged, Abandoned, or Exported

  • Arrest: Taking physical custody of a person by lawful authority.
  • CBP: means U. See 19 CFR 101.1
  • Center director: means the person who manages their designated Center and is responsible for certain trade decisions and functions concerning that Center and the importers that are processed by that Center. See 19 CFR 101.1
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Date of importation: means , in the case of merchandise imported otherwise than by vessel, the date on which the merchandise arrives within the Customs territory of the United States. See 19 CFR 101.1
  • Dependent: A person dependent for support upon another.
  • Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
  • Entry or withdrawal for consumption: means entry for consumption or withdrawal from warehouse for consumption. See 19 CFR 101.1
  • Exportation: means a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. See 19 CFR 101.1
  • Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1
  • port director: means the person who has jurisdiction within the geographical boundaries of their port of entry unless the regulations provide that particular trade functions or determinations are exclusively within the purview of a Center Director or other CBP personnel. See 19 CFR 101.1
  • port of entry: refer to any place designated by Executive Order of the President, by order of the Secretary of the Treasury, or by Act of Congress, at which a U. See 19 CFR 101.1
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Shipment: means the merchandise described on the bill of lading or other document used to file or support entry, or in the oral declaration when applicable. See 19 CFR 101.1
  • Subpoena: A command to a witness to appear and give testimony.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1
  • Uphold: The decision of an appellate court not to reverse a lower court decision.