# 19 C.F.R. § 191.44 (2026): Destruction under Customs supervision

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_44

## Section

- **Citation:** 19 C.F.R. § 191.44 (2026)
- **Heading:** Destruction under Customs supervision
- **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 / § 191.44: § 191.44   Destruction under Customs supervision.

## Text

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

## 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_44. Check the current official text before relying on it. Not legal advice.