[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR127.14]

[Page 604-605]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 127--GENERAL ORDER, UNCLAIMED, AND ABANDONED MERCHANDISE--Table of Contents
 
             Subpart B--Unclaimed and Abandoned Merchandise
 
Sec. 127.14  Disposition of merchandise in Customs custody beyond time fixed by law.

    (a) Merchandise subject to sale. If storage or other charges due the 
United States have not been paid on merchandise remaining in Customs 
custody after the expiration of the bond period in the case of 
merchandise entered for warehouse, or after the expiration of the 
general order period, as defined in Sec. 127.4, in any other case, even 
though any duties due have been paid, such merchandise shall be sold as 
provided for in subpart C of this part unless entered or withdrawn for 
consumption in accordance with paragraph (b) of this section.
    (b) Entry of merchandise subject to sale. Merchandise subject to 
sale (except merchandise abandoned under section 506(1) or 563(b), 
Tariff Act of 1930, as amended (19 U.S.C. 1506(1), 1563(b))), may be 
entered or withdrawn for consumption at any time prior to the sale upon 
payment of the duties, any internal revenue tax, and all charges and 
expenses that may have accrued thereon. Such merchandise may not be 
exported without payment of duty nor entered for warehouse.
    (c) Release of merchandise to warehouse proprietor. The following 
merchandise for which a permit to release has been issued shall be held 
to be no longer in the custody of Customs officers and shall be released 
to the warehouse proprietor:
    (1) Merchandise upon which all duties and charges have been paid.
    (2) Free and duty-paid merchandise upon which all charges have been 
paid,

[[Page 605]]

not entered for warehouse which remains in bonded warehouse for more 
than the general order period.

(Secs. 491, 559, 46 Stat. 726, as amended, 744, as amended; (19 U.S.C. 
1491, 1559); R.S. 251, as amended, secs. 311, 312, 555, 556, 557, 623, 
624, 646a, 46 Stat. 691, as amended, 692, as amended, 743, as amended, 
744, as amended, 759, as amended, 67 Stat. 520 (19 U.S.C. 66, 1311, 
1312, 1555, 1556, 1557, 1623, 1624, 1646a))

[T.D. 74-114, 39 FR 12092, Apr. 3, 1974, as amended by T.D. 75-161, 40 
FR 28790, July 9, 1975; T.D. 79-221, 44 FR 46814, Aug. 9, 1979; T.D. 82-
204, 47 FR 49375, Nov. 1, 1982]