[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR191.41]



[Page 550]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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supervision of imported merchandise which has been entered, or withdrawn 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