19 C.F.R. § 191.167 Liquidation.
Title 19 - Customs Duties
No deduction of 1 percent of the internal revenue taxes paid or determined shall be made in allowing entries under §5062(c), Internal Revenue Code, as amended (26 U.S.C. 5062(c)).
Title 19: Customs Duties
PART 191—DRAWBACK
Subpart P—Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications
§ 191.167 Liquidation.

