Code of Federal Regulations - Title 19: Customs Duties (December 2005)
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TITLE 19 - CUSTOMS DUTIES
CHAPTER I - BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
PART 191 - DRAWBACK
subpart c - UNUSED MERCHANDISE DRAWBACK
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.
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