Pilfered imported goods escape customs duty when loss occurs after unloading and before clearance or warehousing, unless restored to the importer. Imported goods pilfered after unloading and before an order for clearance for home consumption or deposit in a warehouse are not liable to customs duty, unless the goods are restored to the importer after pilferage. The provision fixes the importer's duty liability during the interval between unloading and customs clearance or warehousing.