{"data":{"id":"us/19-cfr-191.164","jurisdiction":"us","citation":"19 CFR 191.164","heading":"Return to Customs custody.","body":"There is no time limit for the return to Customs custody of distilled spirits, wine, or beer subject to refund of taxes under the provisions of this subpart.","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":"54b9c89de9c41e955885c59dabd39bcdc187f0e3bba1076a36cab701444a35aa","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-191.163","next":"us/19-cfr-191.165"},"notice":"GroundRules: Original legal text. Not legal advice."}