---
kind: "section"
citation: "19 C.F.R. § 191.41"
title: "19"
number: "191.41"
heading: "Rejected merchandise drawback."
url: "https://uscodex.org/cfr/19/191.41"
---

# §191.41. Rejected merchandise drawback.


Section 313(c) of the Act, as amended ([19 U.S.C. 1313(c)](/usc/19/1313.md?p=c)), provides for drawback upon the exportation or destruction under Customs supervision of imported merchandise which has been entered, or withdrawn from warehouse, for consumption, duty-paid; and which does not conform to sample or specifications; has been shipped without the consent of the consignee; or has been determined to be defective as of the time of importation. The claimant must show by evidence satisfactory to Customs that the exported or destroyed merchandise was defective at the time of importation, or was not in accordance with sample or specifications, or was shipped without the consent of the consignee (see [subpart P](/cfr/19/subpartP.md) for drawback of internal-revenue taxes for unmerchantable or nonconforming distilled spirits, wines, or beer).


## 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.