[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

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

[CITE: 19CFR158.44]



[Page 224]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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]