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

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• §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.