19 CFR 191.41
§ 191.41 Rejected merchandise drawback.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 191.41, § 191.41 Rejected merchandise drawback, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75660
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Full text
Section 313(c) of the Act, as amended (19 U.S.C. 1313(c)), provides for drawback upon the exportation or destruction under Customs supervision of imported merchandise which has been entered, or withdrawn from warehouse, for consumption, duty-paid; and which does not conform to sample or specifications; has been shipped without the consent of the consignee; or has been determined to be defective as of the time of importation. The claimant must show by evidence satisfactory to Customs that the exported or destroyed merchandise was defective at the time of importation, or was not in accordance with sample or specifications, or was shipped without the consent of the consignee (see subpart P for drawback of internal-revenue taxes for unmerchantable or nonconforming distilled spirits, wines, or beer).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.