yourstate.us
19 CFR 190.164

§ 190.164 Return to CBP custody.

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

Get this as JSONEmbed this
Cite this
Citation
19 CFR 190.164, § 190.164 Return to CBP custody, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75595
Permanent ID
ys:prov:75595@1
SHA-256
91147671febfb129c118f3a3f3dbbec0eb01ae4bab7c56a8daf5f935dae7aa8b

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

There is no time limit for the return to CBP custody of distilled spirits, wine, or beer subject to refund of taxes under the provisions of this subpart. The claimant must return the merchandise to CBP custody prior to exportation or destruction and claims are subject to the filing deadline set forth in 19 U.S.C. 1313(r)(1).

Legislative history

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