19 CFR § 190.161 - Refund of taxes.

---
identifier: "/us/cfr/t19/s190.161"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 190.161 - Refund of taxes."
title_number: 19
title_name: "Customs Duties"
section_number: "190.161"
section_name: "Refund of taxes."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "190"
part_name: "MODERNIZED DRAWBACK"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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;"
regulatory_source: "83 FR 64997, Dec. 18, 2018, unless otherwise noted."
cfr_part: "190"
---


# 190.161 Refund of taxes.

Section 5062(c), Internal Revenue Code, as amended (26 U.S.C. 5062(c)), provides for the refund, remission, abatement or credit to the importer of internal revenue taxes paid or determined incident to importation, upon the exportation, or destruction under CBP supervision, of imported distilled spirits, wines, or beer found after entry to be unmerchantable or not to conform to sample or specifications and which are returned to CBP custody.