[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: 19CFR162.51]



[Page 255]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 162_INSPECTION, SEARCH, AND SEIZURE--Table of Contents

 

                Subpart E_Treatment of Seized Merchandise

 

Sec.  162.51  Disposition of proceeds of sale of property seized and 

forfeited other than under 19 U.S.C. 1592.



    (a) Order of payment of expenses incurred--(1) When application for 

remission and restoration is filed and approved. Section 613 of the 

Tariff Act of 1930, as amended (19 U.S.C. 1613), and Sec.  171.41 of 

this chapter authorize the filing of an application for remission of the 

forfeiture and restoration of the proceeds from the sale of seized and 

forfeited property. If the application is filed within 3 months after 

the date of sale and is approved, the proceeds of the sale, or any part 

thereof, shall be restored to the applicant after deducting the 

following charges in the order named:

    (i) Internal revenue taxes.

    (ii) Marshal's fees and court costs.

    (iii) Expenses of advertising and sale.

    (iv) Expenses of cartage, storage, and labor. When the proceeds are 

insufficient to pay these expenses fully, they shall be paid pro rata.

    (v) Duties.

    (vi) Any sum due to satisfy a lien for freight, charges, or 

contributions in general average, provided notice of the lien has been 

given in the manner prescribed by law.

    (2) When no application for remission and restoration is filed or 

the application is denied. If no application for remission and 

restoration is filed within 3 months after the date of sale of seized 

and forfeited property, or if the application is denied, the proceeds of 

the sale shall be disbursed in the following order:

    (i) Internal revenue taxes.

    (ii) Marshal's fees and court costs.

    (iii) Expenses of advertising and sale.

    (iv) Expenses of cartage, storage, and labor. When the proceeds are 

insufficient to pay these expenses fully, they shall be paid pro rata.

    (v) Any sum due to satisfy a lien for freight, charges, or 

contributions in general average, provided notice of the lien has been 

given in the manner prescribed by law.

    (vi) The residue, if any, shall be deposited with the Treasurer of 

the United States as a customs or navigation fine.

    (b) Transfer of seized and forfeited property to another Federal 

agency. In the event that the seized and forfeited property has been 

authorized for transfer to another Federal agency for official use, the 

receiving agency shall reimburse Customs for the costs incurred in 

moving and storing the property from the date of seizure to the date of 

delivery.



[T.D. 79-160, 44 FR 31957, June 4, 1979; 44 FR 36376, June 22, 1979, as 

amended by T.D. 84-78, 49 FR 13492, Apr. 5, 1984]