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e-CFR data is current as of September 24, 2020

Title 19Chapter IPart 191Subpart P → §191.163


Title 19: Customs Duties
PART 191—DRAWBACK
Subpart P—Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications


§191.163   Documentation.

(a) Entry. Customs Form 7551 shall be used to claim drawback under this subpart.

(b) Documentation. The drawback entry for unmerchantable merchandise shall be accompanied by a certificate of the importer setting forth in detail the facts which cause the merchandise to be unmerchantable and any additional evidence that the drawback office requires to establish that the merchandise is unmerchantable.

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