[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR191.41]

[Page 545]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                     Subpart D--Rejected Merchandise
 
Sec. 191.41  Rejected merchandise drawback.


    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supervision of imported merchandise which has been entered, or withdrawn 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).