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

Title 19Chapter IPart 191 → Subpart P


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


Contents
§191.161   Refund of taxes.
§191.162   Procedure.
§191.163   Documentation.
§191.164   Return to Customs custody.
§191.165   No exportation by mail.
§191.166   Destruction of merchandise.
§191.167   Liquidation.
§191.168   Time limit for exportation or destruction.

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§191.161   Refund of taxes.

Section 5062(c), Internal Revenue Code, as amended (26 U.S.C. 5062(c)), provides for the refund, remission, abatement or credit to the importer of internal-revenue taxes paid or determined incident to importation, upon the exportation, or destruction under Customs supervision, of imported distilled spirits, wines, or beer found after entry to be unmerchantable or not to conform to sample or specifications and which are returned to Customs custody.

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§191.162   Procedure.

The export procedure shall be the same as that provided in §191.42 except that the claimant must be the importer and as otherwise provided in this subpart.

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§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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§191.164   Return to Customs custody.

There is no time limit for the return to Customs custody of distilled spirits, wine, or beer subject to refund of taxes under the provisions of this subpart.

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§191.165   No exportation by mail.

Merchandise covered by this subpart shall not be exported by mail.

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§191.166   Destruction of merchandise.

(a) Action by the importer. A drawback claimant who proposes to destroy rather than export the distilled spirits, wine, or beer shall state that fact on Customs Form 7551.

(b) Action by Customs. Distilled spirits, wine, or beer returned to Customs custody at the place approved by the drawback office where the drawback entry was filed shall be destroyed under the supervision of the Customs officer who shall certify the destruction on Customs Form 7553.

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§191.167   Liquidation.

No deduction of 1 percent of the internal revenue taxes paid or determined shall be made in allowing entries under §5062(c), Internal Revenue Code, as amended (26 U.S.C. 5062(c)).

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§191.168   Time limit for exportation or destruction.

Merchandise not exported or destroyed within 90 days from the date of notification of acceptance of the drawback entry shall be considered unclaimed, unless upon written request by the importer, prior to the expiration of the 90-day period, the drawback office grants an extension of not more than 90 days.

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