[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: 19CFR158.44]

[Page 224]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 158--RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED--Table of Contents
 
        Subpart D--Destroyed, Abandoned, or Exported Merchandise
 
Sec. 158.44  Disposition of abandoned merchandise.

    (a) General conditions. The disposition of merchandise abandoned to 
the Government pursuant to Sec. 158.42 or Sec. 158.43, and not retained 
for official use, shall be governed by the regulations of the General 
Services Administration applicable to the United States Customs Service.
    (b) Sale of merchandise. If the merchandise is cleared for sale, it 
shall be sold in accordance with the applicable provisions of part 127 
of this chapter, unless it is worthless or it appears probable that the 
expenses of sale will exceed the proceeds. If the merchandise is sold, 
no part of the proceeds shall be returned to the importer.
    (c) Disposition of worthless merchandise. If the merchandise or any 
part thereof is worthless or it appears probable that the expenses of 
its sale will exceed the proceeds, it shall be destroyed or otherwise 
disposed of as the port director shall specify. The port director shall 
insure that such merchandise is destroyed or removed from the control of 
the importer to avoid the possibility of any part of the same 
merchandise being made the subject of another application.

(Secs. 506(1), 563(b), 46 Stat. 732, as amended, 746, as amended; 19 
U.S.C. 1506(1), 1563(b) R.S. 251, as amended, sec. 624, 46 Stat. 759 (19 
U.S.C. 66, 1624))

[T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by T.D. 77-12, 41 
FR 56629, Dec. 29, 1976]