1. LawStack
  2. Title 19 - Customs Duties
  3. Chapter I - U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
  4. Part 191 - DRAWBACK
  5. Subpart P - Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications
  6. 19 CFR § 191.167
19 CFR § 191.167
Liquidation
July 16, 2020
CFR

No deduction of 1 percent of the internal revenue taxes paid or determined shall be made in allowing entries under §5062(c), Internal Revenue Code, as amended (26 U.S.C. 5062(c)).

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§ 191.166 Destruction of merchandise
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§ 191.161 Refund of taxes

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