19 CFR § 191.37 - Destruction under Customs supervision.

---
identifier: "/us/cfr/t19/s191.37"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 191.37 - Destruction under Customs supervision."
title_number: 19
title_name: "Customs Duties"
section_number: "191.37"
section_name: "Destruction under Customs supervision."
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: "2026-03-24"
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: "T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted."
cfr_part: "191"
---


# 191.37 Destruction under Customs supervision.

A claimant may destroy merchandise and obtain unused merchandise drawback by complying with the procedures set forth in § 191.71 of this part relating to destruction.