21 CFR 1314.15 - Loss reporting.
(a) Each regulated person must report to the Special Agent in Charge of the DEA Divisional Office for the area in which the regulated person making the report is located, any unusual or excessive loss or disappearance of a scheduled listed chemical product under the control of the regulated person. The regulated person responsible for reporting a loss in-transit is the supplier.
(b) Each report submitted under paragraph (a) of this section must, whenever possible, be made orally to the DEA Divisional Office for the area in which the regulated person making the report is located at the earliest practicable opportunity after the regulated person becomes aware of the circumstances involved.
(c) Written reports of losses must be filed within 15 days after the regulated person becomes aware of the circumstances of the event.
(d) A report submitted under this section must include a description of the circumstances of the loss (in-transit, theft from premises, etc.).
(e) A suggested format for the report is provided below: