# 19 C.F.R. § 191.41 (2026): Rejected merchandise drawback

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_41

## Section

- **Citation:** 19 C.F.R. § 191.41 (2026)
- **Heading:** Rejected merchandise drawback
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 191: DRAWBACK / Subpart D: Rejected Merchandise / § 191.41: § 191.41   Rejected merchandise drawback.

## Text

Section 313(c) of the Act, as amended (19 U.S.C. 1313(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upon the exportation or destruction under Customs supervision of imported merchandise which has been entered, or withdrawn from warehouse, for consumption, duty-paid; and which does not conform to sample or specifications; has been shipped without the consent of the consignee; or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 for drawback of internal-revenue taxes for unmerchantable or nonconforming distilled spirits, wines, or beer).

## Nearby sections

- [19 C.F.R. § 191.41 (2026) § 191.41   Rejected merchandise drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_41.md)
- [19 C.F.R. § 191.42 (2026) § 191.42   Procedures and supporting documentation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_42.md)
- [19 C.F.R. § 191.43 (2026) § 191.43   Unused merchandise claim.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_43.md)
- [19 C.F.R. § 191.44 (2026) § 191.44   Destruction under Customs supervision.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_44.md)
- [19 C.F.R. § 191.45 (2026) § 191.45   Returned retail merchandise.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_45.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_41. Check the current official text before relying on it. Not legal advice.