{"data":{"id":"us/19-cfr-191.161","jurisdiction":"us","citation":"19 CFR 191.161","heading":"Refund of taxes.","body":"Section 5062(c), Internal Revenue Code, as amended (26 U.S.C. 5062(c)), provides for the refund, remission, abatement or credit to the importer of internal-revenue taxes paid or determined incident to importation, upon the exportation, or destruction under Customs supervision, of imported distilled spirits, wines, or beer found after entry to be unmerchantable or not to conform to sample or specifications and which are returned to Customs custody.","path":["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"],"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":"76dc33f870dc0bf4faf56fe5f0f6f93719981e23206f84c70e060b45763db950","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-191.159","next":"us/19-cfr-191.162"},"notice":"GroundRules: Original legal text. Not legal advice."}