October 2021 — Question 22

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

• AThe tax was over paid due to misclassification of the article.✓ CBP's answer
• BThe tax was paid or collected on an imported article seized and forfeited or destroyed as contraband.
• CThe tax was paid or collected on an article imported for the personal or household use of the importer.
• DThe 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.
• 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.