[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR127.23]



[Page 684]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 127_GENERAL ORDER, UNCLAIMED, AND ABANDONED MERCHANDISE--Table 

of Contents

 

          Subpart C_Sale of Unclaimed and Abandoned Merchandise

 

Sec.  127.23  Appraisement of merchandise.



    Before unclaimed and abandoned merchandise is offered for sale, it 

shall be appraised in accordance with sections 402 and 402a, Tariff Act 

of 1930, as amended (19 U.S.C. 1401a, 1402). Such merchandise shall also 

be appraised at its actual domestic value in its condition at the time 

and place of examination, whether or not it has depreciated or 

appreciated in value since the date of exportation. The quantity of 

merchandise in each lot shall be reported.