{"data":{"id":"us/19-cfr-190.164","jurisdiction":"us","citation":"19 CFR 190.164","heading":"Return to CBP custody.","body":"There is no time limit for the return to CBP custody of distilled spirits, wine, or beer subject to refund of taxes under the provisions of this subpart. The claimant must return the merchandise to CBP custody prior to exportation or destruction and claims are subject to the filing deadline set forth in 19 U.S.C. 1313(r)(1).","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 190—MODERNIZED DRAWBACK","Subpart P—Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"91147671febfb129c118f3a3f3dbbec0eb01ae4bab7c56a8daf5f935dae7aa8b","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-190.163","next":"us/19-cfr-190.165"},"notice":"GroundRules: Original legal text. Not legal advice."}