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19 CFR 191.164

§ 191.164 Return to Customs custody.

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

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19 CFR 191.164, § 191.164 Return to Customs custody, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75725
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Full text

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.

Legislative history

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