§ 158.23 Filing of application and evidence by importer.

19 CFR 158.23

Part 158: · 2025 edition

Within 30 days from the date of his discovery of the loss, theft, injury, or destruction, the importer shall file an application in duplicate on Customs Form 4315, or its electronic equivalent and within 90 days from the date of discovery shall file any evidence required by § 158.26 or § 158.27. [ T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by CBP Dec. 15-14, 80 FR 61292, Oct. 13, 2015]

Source: eCFR (Title 19, 2025 Annual Edition). Regulatory text is a U.S. government work. Verify against the official eCFR before relying on it. Not legal advice.