19 CFR 127.32 - Expenses of cartage, storage, and labor.

Regulations last checked for updates: May 16, 2024

Title 19 - Customs Duties last revised: Apr 24, 2024

View all text of Subpart D [§ 127.31 - § 127.37]

§ 127.32 - Expenses of cartage, storage, and labor.

The expenses of cartage, storage, and labor for merchandise entered for warehousing shall be paid in the following order:

(a) When such merchandise was warehoused in public stores, expenses of storage and labor shall be paid after expenses of sale (pro-rated when proceeds are insufficient to pay them fully) and any cartage charges shall be paid last.

(b) When such merchandise was warehoused in a bonded warehouse, expenses of storage, cartage, and labor shall be paid last (pro-rated when proceeds are insufficient to pay them fully).

authority: 19 U.S.C. 66,1311,1312,1484,1485,1490,1491,1492,1493,1506,1559,1563,1623,1624,1646a; 26 U.S.C. 5753.

source: T.D. 74-114, 39 FR 12092, Apr. 3, 1974, unless otherwise noted.

cite as: 19 CFR 127.32