Which is the CORRECT timeframe for an abatement or refund of duties to be made in the case of injury to, or destruction of, merchandise in a bonded warehouse due to accidental fire or other casualty? The accidental fire or other casualty must occur within:
A. 1 year from the date of importation
B. 1 year from the date of the warehouse entry
C. 3 years from the date of importation
D. 3 years from the date of the warehouse entry
E. 5 years from the date of importation
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The Answer is: C
Citation: 19 CFR 158.21(a)
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