[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: 19CFR127.28]



[Page 684-685]

 

                        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.  127.28  Special merchandise.



    (a) Drugs, seeds, plants, nursery stock, and other articles required 

to be inspected by the Department of Agriculture. Drugs, seeds, plants, 

nursery stock, and other articles required to be inspected by the 

Department of Agriculture must be inspected by a representative of the 

Department of Agriculture to ascertain whether they comply with the 

requirements of the law and regulations of that Department. If found not 

to comply with such requirements, they shall be immediately destroyed.

    (b) Pesticides and devices. Pesticides and devices intended for 

trapping, destroying, repelling or mitigating any pest or any other form 

of plant or animal life (other than man or other than bacteria, virus, 

or other microorganism on or in living man or other living animals) 

shall be inspected by a representative of the Environmental Protection 

Agency to ascertain whether they comply with the requirements of the law 

and regulations of that agency. If



[[Page 685]]



found not to comply with such requirements, they shall be immediately 

destroyed.

    (c) Explosives, dangerous articles, fruit, and perishables. 

Unclaimed explosives and other dangerous articles, and fruit and other 

perishable articles shall be sold after 3-days' public notice. When it 

is probable that entry will be made at an early date for unclaimed 

perishable merchandise, the port director may hold the merchandise for a 

reasonable time in a bonded cold-storage warehouse if one is available.

    (d) Articles liable to depreciation. Other unclaimed merchandise 

shall be sold at public auction upon public notice of not less than 6 or 

more than 10 days, as the port director may determine, if in his opinion 

such merchandise will depreciate and sell for an amount insufficient to 

pay the duties, storage, and other charges if allowed to remain in 

general order for 6 months.

    (e) Tobacco and tobacco products. Tobacco articles and tobacco 

materials as defined in 26 U.S.C. 5702(j) and (k), may be sold for 

domestic consumption only if they will bring an amount sufficient to pay 

the expenses of sale as well as the internal revenue tax. If these 

articles cannot be sold for domestic consumption in accordance with the 

foregoing conditions, they shall be destroyed unless they can be 

advantageously sold for export from continuous Customs custody or unless 

the Commissioner of Customs has authorized other disposition to be made 

under the law. These articles may be sold for domestic consumption even 

though the proceeds of sale will not cover the duties due.

    (f) Distilled spirits, wines, and malt beverages. All unclaimed and 

abandoned distilled spirits, wines, and malt beverages may be sold for 

domestic consumption if they will bring an amount sufficient to pay the 

internal revenue tax. If they cannot be sold for domestic consumption in 

accordance with the foregoing condition, they shall be destroyed unless 

they can be advantageously sold for export from continuous Customs 

custody or unless the Commissioner of Customs has authorized other 

disposition to be made under the law. The sale must be conducted in 

accordance with the alcoholic beverage laws of the state in which the 

sale is held.

    (g) Other merchandise subject to internal revenue taxes. All other 

unclaimed and abandoned merchandise subject to internal revenue taxes 

may be sold for domestic consumption if it will bring an amount 

sufficient to pay the internal revenue tax. If, in the opinion of the 

port director, it is insufficient in value to justify its sale, the 

merchandise shall be destroyed, unless it can be advantageously sold for 

export from continuous Customs custody or unless the Commissioner of 

Customs has authorized other disposition to be made under the law. These 

articles may be sold for domestic consumption even though the proceeds 

of sale will not cover the duties due.

    (h) Unclaimed merchandise remaining on dock. Unclaimed merchandise 

remaining on the dock which, in the opinion of the port director, will 

not sell for enough to pay the cost of cartage and storage shall be sold 

at public auction upon public notice of not less than 6 or more than 10 

days.

    (i) Chemical substances, mixtures, and articles containing chemical 

substances or mixtures. Chemical substances, mixtures, and articles 

containing a chemical substance or mixture, as these items are defined 

in section 3, Toxic Substances Control Act (``TSCA'') and section 12.120 

of this chapter, shall be inspected by a representative of the 

Environmental Protection Agency to ascertain whether they comply with 

TSCA and the regulations and orders issued thereunder. If found not to 

comply with these requirements they shall be exported or otherwise 

disposed of immediately in accordance with the provisions of Sec. Sec.  

12.125 through 12.127 of this chapter.



[T.D. 74-114, 39 FR 12092, Apr. 3, 1974, as amended by T.D. 83-158, 48 

FR 34740, Aug. 1, 1983; T.D. 98-74, 63 FR 51290, Sept. 25, 1998; T.D. 

02-65, 67 FR 68034, Nov. 8, 2002]