19 CFR 190.164 - Return to CBP custody.

Regulations last checked for updates: Feb 11, 2026

Title 19 - Customs Duties last revised: Feb 06, 2026

View all text of Subpart P [§ 190.161 - § 190.168]

§ 190.164 - Return to CBP custody.

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).

authority: 5 U.S.C. 301; 19 U.S.C. 66,1202,Harmonized,1313,1624;

source: 83 FR 64997, Dec. 18, 2018, unless otherwise noted.

cite as: 19 CFR 190.164