GroundRules
19 CFR 191.167: Liquidation.
Where this section sits in the code
- Title 19—Customs Duties
- CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
- PART 191—DRAWBACK
- Subpart P—Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications
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)).
Collected 2026-08-27T02:24:40Z. Source file · JSON