Notice2026-09215
Agency Information Collection Activities; Reinstatement; Application for Allowance in Duties
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
May 8, 2026
Issuing agencies
Homeland Security DepartmentU.S. Customs and Border Protection
Abstract
The Department of Homeland Security, U.S. Customs and Border Protection (CBP) will be submitting the following information collection request to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act of 1995 (PRA). The information collection is published in the Federal Register to obtain comments from the public and affected agencies.
Full Text
<html>
<head>
<title>Federal Register, Volume 91 Issue 89 (Friday, May 8, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 89 (Friday, May 8, 2026)]
[Notices]
[Pages 25368-25369]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-09215]
-----------------------------------------------------------------------
DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
[OMB Control Number 1651-0007]
Agency Information Collection Activities; Reinstatement;
Application for Allowance in Duties
AGENCY: U.S. Customs and Border Protection (CBP), Department of
Homeland Security.
ACTION: 30-Day notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of Homeland Security, U.S. Customs and Border
Protection (CBP) will be submitting the following information
collection request to the Office of Management and Budget (OMB) for
review and approval in accordance with the Paperwork Reduction Act of
1995 (PRA). The information collection is published in the Federal
Register to obtain comments from the public and affected agencies.
DATES: Comments are encouraged and must be submitted (no later than
June 8, 2026) to be assured of consideration.
ADDRESSES: Written comments and/or suggestions regarding the item(s)
contained in this notice should be sent within 30 days of publication
of this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Please submit
written comments and/or suggestions in English. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Requests for additional PRA
information should be directed to Seth Renkema, Chief, Economic Impact
Analysis Branch, U.S. Customs and Border Protection, Office of Trade,
Regulations and Rulings, 90 K Street NE, 10th Floor, Washington, DC
20229-1177, Telephone number 202-325-0056 or via email
<a href="/cdn-cgi/l/email-protection#1a59584a454a485b5a79786a347e7269347d756c"><span class="__cf_email__" data-cfemail="632021333c333122230001134d070b104d040c15">[email protected]</span></a>. Please note that the contact information provided
here is solely for questions regarding this notice. Individuals seeking
information about other CBP programs should contact the CBP National
Customer Service Center at 877-227-5511, (TTY) 1-800-877-8339, or CBP
website at <a href="https://www.cbp.gov/">https://www.cbp.gov/</a> gov/.
SUPPLEMENTARY INFORMATION: CBP invites the general public and other
Federal agencies to comment on the proposed and/or continuing
information collections pursuant to the Paperwork Reduction Act of 1995
(44 U.S.C. 3501 et seq.). This proposed information collection was
previously published in the Federal Register (90 FR 25067) on June 13,
2025, allowing for a 60-day comment period. This notice allows for an
additional 30 days for public comments. This process is conducted in
accordance with 5 CFR 1320.8. Written comments and suggestions from the
public and affected agencies should address one or more of the
following four points: (1) whether the proposed collection of
information is necessary for the proper performance of the functions of
the agency, including whether the information will have practical
utility; (2) the accuracy of the agency's estimate of the burden of the
proposed collection of information, including the validity of the
methodology and assumptions used; (3) suggestions to enhance the
quality, utility, and clarity of the information to be collected; and
(4) suggestions to minimize the burden of the collection of information
on those who are to respond, including through the use of appropriate
automated, electronic, mechanical, or other technological collection
techniques or other forms of information technology, e.g., permitting
electronic submission of responses. The comments that are submitted
will be summarized and included in the request for approval. All
comments will become a matter of public record.
Overview of This Information Collection
Title: Application for Allowance in Duties.
Form Number: 4315.
Current Actions: Reinstatement without a change in burden hours,
information collected or method of collection.
Type of Review: Reinstatement (without change).
Affected Public: Businesses.
Abstract: CBP Form 4315, ``Application for Allowance in Duties,''
is submitted to CBP in instances of claims of damaged or defective
imported merchandise on which an allowance in duty is made in the
liquidation of the entry. The information on this form is used to
substantiate an importer's claim for such duty allowances. CBP Form
4315 is authorized by 19 U.S.C. 1506 and provided for by 19 CFR 158.11,
158.13, and 158.23. This form is accessible at: <a href="http://www.cbp.gov/sites/default/files/documents/CBP%20Form%204315_0.pdf">http://www.cbp.gov/sites/default/files/documents/CBP%20Form%204315_0.pdf</a>.
This collection of information applies to the importing and trade
community who are familiar with import procedures and with the CBP
regulations.
19 CFR 158.11--Merchandise completely worthless at time of
importation. The allowance in duties may be made to nonperishable
merchandise if found without commercial value at the time the
importation by reason of damage or deterioration and complete worthless
at the time of importation. For perishable merchandise an allowance in
duties may be made if application filed within 96 hours after the
unlading of the merchandise and before any of the shipment involved has
been removed from the pier, merchandise involved shall thereafter be
released upon presentation of an appropriate permit, and allowance in
duty shall be made in the liquidation of the entry on such of the
merchandise covered by the application as is found to be entirely
without commercial value by reason of damage or deterioration.
19 CFR 158.13--Allowance for moisture and impurities.
An application for allowance in duties under is made by the
importer on Customs Form 4315, or its electronic equivalent for all
detectable moisture and impurities present in or upon imported
petroleum or petroleum products. For other products other than
petroleum or petroleum products for excessive moisture or other
impurities, an application for an allowance in duties shall be made by
the importer on Customs Form 4315, or its electronic equivalent. If the
port director is satisfied after any necessary investigation that the
merchandise contains moisture or impurities, the Center director will
make allowance for the amount thereof in the liquidation of the entry.
19 CFR 158.23--Filing of application and evidence by importer.
Within 30 days from the date of his discovery of loss, theft,
injury, or
[[Page 25369]]
destruction, the importer shall file an application on Customs Form
4315, or its electronic equivalent and within 90 days from the date of
discovery shall file any evidence required by Sec. 158.26 or Sec.
158.27.
Type of Information Collection: Form 4315.
Estimated Number of Respondents: 12,000.
Estimated Number of Annual Responses per Respondent: 1.
Estimated Number of Total Annual Responses: 12,000.
Estimated Time per Response: 8 minutes.
Estimated Total Annual Burden Hours: 1,600.
Seth D. Renkema,
Branch Chief, Economic Impact Analysis Branch, U.S. Customs and Border
Protection.
[FR Doc. 2026-09215 Filed 5-7-26; 8:45 am]
BILLING CODE 9111-14-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on May 8, 2026.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.