19 CFR 190.166

§ 190.166 Destruction of merchandise.

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

Cite this

Citation: 19 CFR 190.166, § 190.166 Destruction of merchandise, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75597
Permanent ID: ys:prov:75597@1
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Full text

(a) Action by the importer. A drawback claimant who proposes to destroy rather than export the distilled spirits, wine, or beer must state that fact on the drawback entry. (b) Action by CBP. Distilled spirits, wine, or beer returned to CBP custody at the place approved by the drawback office where the drawback entry was filed must be destroyed under the supervision of the CBP officer who will certify the destruction on CBP Form 7553.

Legislative history

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