19 CFR 190.161

§ 190.161 Refund of taxes.

United States · 19 CFR — Customs Duties · Status: effective

Cite this

Citation: 19 CFR 190.161, § 190.161 Refund of taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75592
Permanent ID: ys:prov:75592@1
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Full text

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 CBP 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 CBP custody.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.