Refund of import duty where defective imports are exported, relinquished, or destroyed subject to customs identification and conditions. Refund of import duty is available where readily identifiable imported goods cleared for home consumption are defective or non conforming, provided the goods are identified to the satisfaction of the Assistant or Deputy Commissioner of Customs, no drawback is claimed, and the goods are exported, relinquished to customs, or destroyed/rendered commercially valueless in the presence of the proper officer within prescribed timeframes; perishable and expired shelf life goods are excluded and additional conditions may be prescribed.