19 CFR § 191.164 - Return to Customs custody.

---
identifier: "/us/cfr/t19/s191.164"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 191.164 - Return to Customs custody."
title_number: 19
title_name: "Customs Duties"
section_number: "191.164"
section_name: "Return to Customs custody."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "191"
part_name: "DRAWBACK"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
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: "T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted."
cfr_part: "191"
---


# 191.164 Return to Customs custody.

There is no time limit for the return to Customs custody of distilled spirits, wine, or beer subject to refund of taxes under the provisions of this subpart.