October 2018 — Question 58

Excessive deposits of Alcohol or Tobacco taxes cannot be refunded in cases where:

• AThe tax was paid or collected on an imported article seized and forfeited, or destroyed as contraband.
• BThe tax was paid or collected on an article imported for the personal or household use of the importer.
• CThe tax was paid or collected on an article refused admission to Customs territory and exported or destroyed in accordance with section 558, Tariff Act of 1930, as amended.
• DThe tax was over paid due to misclassification of the article.✓ CBP's answer
• EThe refund of tax is pursuant to a claim based solely on errors of computation of the quantity of the imported article, or on mathematical errors in computation of the tax due.