---
kind: "section"
citation: "19 C.F.R. § 191.166"
title: "19"
number: "191.166"
heading: "Destruction of merchandise."
url: "https://uscodex.org/cfr/19/191.166"
---

# §191.166. Destruction of merchandise.

- (a) **Action by the importer.** A drawback claimant who proposes to destroy rather than export the distilled spirits, wine, or beer shall state that fact on Customs Form 7551.
- (b) **Action by Customs.** Distilled spirits, wine, or beer returned to Customs custody at the place approved by the drawback office where the drawback entry was filed shall be destroyed under the supervision of the Customs officer who shall certify the destruction on Customs Form 7553.

## Notes

### Authority

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1313, 1624; § 191.84 also issued under 19 U.S.C. 1514; §§ 191.111, 191.112 also issued under 19 U.S.C. 1309; §§ 191.151(a)(1), 191.153, 191.157, 191.159 also issued under 19 U.S.C. 1557; §§ 191.182-191.186 also issued under 19 U.S.C. 81c; §§ 191.191-191.195 also issued under 19 U.S.C. 1593a.

### Source

Source: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.