Subpart P. Subpart P—Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications

• § 191.161 - Refund of taxes.
• § 191.162 - Procedure.
• § 191.163 - Documentation.
• § 191.164 - Return to Customs custody.
• § 191.165 - No exportation by mail.
• § 191.166 - Destruction of merchandise.
• § 191.167 - Liquidation.
• § 191.168 - Time limit for exportation or destruction.