[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR127.28]

[Page 624-625]
 
                        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 C--Sale of Unclaimed and Abandoned Merchandise
 
Sec. 127.28  Special merchandise.

    (a) Drugs, seeds, plants, nursery stock, and other articles required 
to be inspected by the Department of Agriculture. Drugs, seeds, plants, 
nursery stock, and other articles required to be inspected by the 
Department of Agriculture must be inspected by a representative of the 
Department of Agriculture to ascertain whether they comply with the 
requirements of the law and regulations of that Department. If found not 
to comply with such requirements, they shall be immediately destroyed.
    (b) Pesticides and devices. Pesticides and devices intended for 
trapping, destroying, repelling or mitigating any pest or any other form 
of plant or animal life (other than man or other than bacteria, virus, 
or other microorganism on or in living man or other living animals) 
shall be inspected by a representative of the Environmental Protection 
Agency to ascertain whether they comply with the requirements of the law 
and regulations of that agency. If found not to comply with such 
requirements, they shall be immediately destroyed.
    (c) Explosives, dangerous articles, fruit, and perishables. 
Unclaimed explosives and other dangerous articles, and fruit and other 
perishable articles shall be sold after 3-days' public notice. When it 
is probable that entry will be made at an early date for unclaimed 
perishable merchandise, the port director may hold the merchandise for a 
reasonable time in a bonded cold-storage warehouse if one is available.
    (d) Articles liable to depreciation. Other unclaimed merchandise 
shall be sold at public auction upon public notice of not less than 6 or 
more than 10 days, as the port director may determine, if in his opinion 
such merchandise will depreciate and sell for an amount insufficient to 
pay the duties, storage, and other charges if allowed to remain in 
general order for 6 months.
    (e) Tobacco and tobacco products. Tobacco articles and tobacco 
materials as defined in 26 U.S.C. 5702(j) and (k), may be sold for 
domestic consumption only if they will bring an amount sufficient to pay 
the expenses of sale as well as the internal revenue tax. If these 
articles cannot be sold for domestic consumption in accordance with the 
foregoing conditions, they shall be destroyed unless they can be 
advantageously sold for export from continuous Customs custody or unless 
the Commissioner of Customs has authorized other disposition to be made 
under the law. These articles may be sold for domestic consumption even 
though the proceeds of sale will not cover the duties due.
    (f) Distilled spirits, wines, and malt beverages. All unclaimed and 
abandoned distilled spirits, wines, and malt beverages may be sold for 
domestic consumption if they will bring an amount sufficient to pay the 
internal revenue tax. If they cannot be sold for domestic consumption in 
accordance with the foregoing condition, they shall be destroyed unless 
they can be advantageously sold for export from continuous Customs 
custody or unless the Commissioner of Customs has authorized other 
disposition to be made under the law. The sale must be conducted in 
accordance with the alcoholic beverage

[[Page 625]]

laws of the state in which the sale is held.
    (g) Other merchandise subject to internal revenue taxes. All other 
unclaimed and abandoned merchandise subject to internal revenue taxes 
may be sold for domestic consumption if it will bring an amount 
sufficient to pay the internal revenue tax. If, in the opinion of the 
port director, it is insufficient in value to justify its sale, the 
merchandise shall be destroyed, unless it can be advantageously sold for 
export from continuous Customs custody or unless the Commissioner of 
Customs has authorized other disposition to be made under the law. These 
articles may be sold for domestic consumption even though the proceeds 
of sale will not cover the duties due.
    (h) Unclaimed merchandise remaining on dock. Unclaimed merchandise 
remaining on the dock which, in the opinion of the port director, will 
not sell for enough to pay the cost of cartage and storage shall be sold 
at public auction upon public notice of not less than 6 or more than 10 
days.
    (i) Chemical substances, mixtures, and articles containing chemical 
substances or mixtures. Chemical substances, mixtures, and articles 
containing a chemical substance or mixture, as these items are defined 
in section 3, Toxic Substances Control Act (``TSCA'') and section 12.120 
of this chapter, shall be inspected by a representative of the 
Environmental Protection Agency to ascertain whether they comply with 
TSCA and the regulations and orders issued thereunder. If found not to 
comply with these requirements they shall be exported or otherwise 
disposed of immediately in accordance with the provisions of 
Secs. 12.125 through 12.127 of this chapter.

[T.D. 74-114, 39 FR 12092, Apr. 3, 1974, as amended by T.D. 83-158, 48 
FR 34740, Aug. 1, 1983; T.D. 98-74, 63 FR 51290, Sept. 25, 1998; T.D. 
02-65, 67 FR 68034, Nov. 8, 2002]