[Code of Federal Regulations] [Title 19, Volume 2] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR143.14] [Page 62] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 143--SPECIAL ENTRY PROCEDURES--Table of Contents Subpart B--Appraisement Entry Sec. 143.14 Payment of additional expenses. Any additional expenses for cartage, storage, or labor occasioned by reason of an entry by appraisement shall be borne by the importer.