19 CFR 191.166
§ 191.166 Destruction of merchandise.
United States · 19 CFR — Customs Duties · Status: effective
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- Citation
- 19 CFR 191.166, § 191.166 Destruction of merchandise, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75727
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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 shall state that fact on Customs Form 7551.
(b) Action by Customs. Distilled spirits, wine, or beer returned to Customs custody at the place approved by the drawback office where the drawback entry was filed shall be destroyed under the supervision of the Customs officer who shall certify the destruction on Customs 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.