[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: 19CFR127.32]

[Page 607]
 
                        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 D--Proceeds of Sale
 
Sec. 127.32  Expenses of cartage, storage, and labor.

    The expenses of cartage, storage, and labor for merchandise entered 
for warehousing shall be paid in the following order:
    (a) When such merchandise was warehoused in public stores, expenses 
of storage and labor shall be paid after expenses of sale (pro-rated 
when proceeds are insufficient to pay them fully) and any cartage 
charges shall be paid last.
    (b) When such merchandise was warehoused in a bonded warehouse, 
expenses of storage, cartage, and labor shall be paid last (pro-rated 
when proceeds are insufficient to pay them fully).

(Secs. 491, 493, 559, 46 Stat. 726, as amended, 727, as amended, 744, as 
amended; (19 U.S.C. 1491, 1493, 1559))