# 19 CFR § 159.8: Allowance for loss, injury, etc

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-159.8

## Section

- **Citation:** 19 CFR § 159.8
- **Heading:** Allowance for loss, injury, etc
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY > PART 159—LIQUIDATION OF DUTIES > Subpart A—General Provisions

## Text

Allowance in duties for any merchandise which is lost, stolen, destroyed, injured, abandoned, or short-shipped will be made in accordance with the provisions of part 158 of this chapter.
[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011]

## Nearby sections

- [19 CFR § 159.1 § 159.1 Definition of liquidation.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.1.md)
- [19 CFR § 159.2 § 159.2 Liquidation required.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.2.md)
- [19 CFR § 159.3 § 159.3 Rounding of fractions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.3.md)
- [19 CFR § 159.4 § 159.4 Alcoholic beverages.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.4.md)
- [19 CFR § 159.5 § 159.5 Cigars, cigarettes, and cigarette papers and tubes.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.5.md)
- [19 CFR § 159.6 § 159.6 Difference between liquidated duties and estimated duties.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.6.md)
- [19 CFR § 159.7 § 159.7 Rewarehouse entries.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.7.md)
- [19 CFR § 159.8 § 159.8 Allowance for loss, injury, etc.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.8.md)
- [19 CFR § 159.9 § 159.9 Notice of liquidation and date of liquidation for formal entries.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.9.md)
- [19 CFR § 159.10 § 159.10 Notice of liquidation and date of liquidation for informal, mail, and baggage entries.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.10.md)
- [19 CFR § 159.11 § 159.11 Entries liquidated by operation of law.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.11.md)
- [19 CFR § 159.12 § 159.12 Extension of time for liquidation.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.12.md)
- [19 CFR § 159.21 § 159.21 Quantity upon which duties based.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.21.md)
- [19 CFR § 159.22 § 159.22 Net weights and tares.](https://www.frixlaw.com/law-library/statutes/ecfr-19-159.22.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-159.8. Check the current official text before relying on it. Not legal advice.