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April 2024, question 46

Entry / Entry Summary · Foreign-trade zones, warehouses and in-bond

How long does an importer have to file an application with the Port Director for abatement or refund of duties resulting from the destruction of merchandise in an accidental fire while located in a Customs Bonded Warehouse?

  1. Within thirty (30) days of the importer's discovery of the destruction
  2. Within thirty (30) days of date of entry into the warehouse
  3. Within ninety (90) days of the date of the warehouse proprietor's discovery
  4. Within ninety (90) days of the date of the notification by the warehouse proprietor to the importer.
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CBP's answer: A. A: Within thirty (30) days of the importer's discovery of the destruction

For loss, theft, injury or destruction in a bonded warehouse, the importer files the application on Customs Form 4315 within 30 days of its own discovery of the loss. The 90-day period is for filing the supporting evidence, not the application. That is A.

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 19 CFR 158.23

Search for: Customs Form 4315 discovery of the loss

CBP's key cites: 19 CFR 158.23

Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).