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(c) Expenses of cartage, storage and labor. When the proceeds are insufficient to pay such charges fully, they shall be paid pro rata. (For merchandise entered for warehousing, see section 127.32 of this subpart.)
(e) Any other charges due the United States in connection with the merchandise.
(f) Any sum due to satisfy a lien for freight, charges, or contributions in general average, of which due notice shall have been given in the manner prescribed by law.
(Secs. 491, 493, 559, 46 Stat. 726, as amended, 727, as amended, 744, as amended, sec. 4, 73 Stat 18; 19 U.S.C. 1491, 1493, 1559, 1753)
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).
(Secs. 491, 493, 559, 46 Stat. 726, as amended, 727, as amended, 744, as amended; 19 U.S.C. 1491, 1493, 1559)
The duties chargeable on any merchandise within the purview of this subpart shall be assessed on the appraised dutiable value at the rate of duty chargeable at the time the merchandise became subject to sale. Household and personal effects of the character provided for in schedule 8, part 2A, Tariff Schedules of the United States (19 U.S.C. 1202), which belong to persons who have not arrived in this country before the effects become subject to sale, are dutiable at the rates in effect when the effects become subject to sale, even though such persons arrive and make entry for the effects before they are sold.
(Secs. 491, 493, 559, 46 Stat. 726, as amended, 727, as amended, 744, as amended; 19 U.S.C. 1491, 1493, 1559)
The duties of the auctioneer shall be confined to selling the merchandise and his charge for such service shall in no case exceed the commission usual at the port. Such commissions shall be based on the amount of the successful bid. (Secs. 491, 493, 559, 46 Stat. 726, as amended, 727, as amended, 744, as amended; 19 U.S.C. 1491, 1493, 1559)
127.35 Presentation of accounts.
Accounts for the auctioneer's charges and all other expenses of sale which may be properly chargeable on the merchandise shall be presented to the district director for payment within 10 days from the date of sale. Such expenses shall be apportioned pro rata on the amounts received for different lots sold. (Secs. 491, 493, 559, 46 Stat. 726, as amended, 727, as amended, 744, as amended; 19 U.S.C. 1491, 1493, 1559)
127.36 Claim for surplus proceeds of sale.
(a) Filing of claim. Claims for the surplus proceeds of the sale of unclaimed or abandoned merchandise shall be filed with the district director at whose direction the merchandise was sold. The following shall be used in filing a claim:
(1) Unclaimed merchandise. Claims for surplus proceeds of the sale of unclaimed merchandise which has become abandoned and sold under section 491 of the Tariff Act of 1930, as amended (19 U.S.C. 1491), shall be supported by the original bill of lading. If only part of a shipment is involved, either a photostatic or certified copy of the original bill of lading may be submitted in lieu of the original bill of lading.
(2) Involuntarily abandoned merchandise--(i) Warehouse goods deemed abandoned. Claims for surplus proceeds of sale of warehouse goods deemed involuntarily abandoned sold under section 559 of the Tariff Act of 1930, as amended (19 U.S.C. 1559), shall be established by reference to the warehouse entry, or, if the right to withdraw the merchandise from warehouse has been transferred, by reference to the documents by which the transfer was made.
(ii) Trade fair articles deemed abandoned. Claims for surplus proceeds of sale of trade fair articles deemed involuntarily (mandatorily) abandoned under section 4 of the Trade Fair Act of 1959 (19 U.S.C. 1753(c)), shall be supported by the original bill of lading. If only part of a shipment is involved, either a photostatic copy or certified copy of the original bill of lading may be submitted in lieu of the original bill of lading. (See section 147.47 of this chapter.)
(b) Payment of claim. If a claim of the owner or consignee of unclaimed or abandoned merchandise for the surplus proceeds of sale is properly established as provided in this section, such proceeds of sale shall be paid to him pursuant to section 493 of the Tariff Act of 1930, as amended (19 U.S.C. 1493).
(c) Doubtful claims. Any doubtful claims for the proceeds of sale along with all pertinent documents and information available to the district director shall be forwarded to the Commissioner of Customs for instructions or for referral to the General Accounting Office for direct settlement.
(Secs. 491, 493, 559, 46 Stat. 726, as amended, 727, as amended, 744, as amended, sec. 4, 73 Stat. 18; 19 U.S.C. 1491, 1493, 1559, 1753)
127.37 Insufficient proceeds.
(a) Warehouse merchandise deemed involuntarily abandoned. If the proceeds of sale of warehouse merchandise deemed involuntarily abandoned are insufficient to pay the duties after payment of all charges having priority, the deficiency shall be collected under the warehouse entry bond.
(b) Unclaimed merchandise and trade fair articles involuntarily abandoned. If the proceeds of sale of unclaimed merchandise or trade fair articles involuntarily abandoned are insufficient to pay the charges and duties, the consignee shall be liable for the deficiency unless the merchandise was shipped to him without his consent. If no entry for the merchandise has been filed, and no other attempt to control the merchandise has been made, the merchandise shall be regarded as shipped to the consignee without his consent and no effort shall be made to collect any deficiency of duties or charges from such consignee. (Secs. 491, 492, 493, 559, 46 Stat. 726, as amended, 727, as amended, 744, as amended, sec. 4, 73 Stat. 18; 19 U.S.C. 1491, 1492, 1493, 1559, 1753)
Parallel Reference Table
(This table shows the relation of sections in revised Part 127 to superseded 19 CFR
Authority: R.S. 251, as amended, sec. 624, 46 Stat. 759, 77A Stat. 14; 5 U.S.C. 301, 19 U.S.C. 66, 1202 (Gen. Hdnote. 11), and 1624.
This part sets forth rules and procedures applicable to quotas administered TD 73-203. by the United States Custom Service.
Subpart A--GENERAL PROVISIONS
When used in this part, the following terms shall have the meaning indicated: (a) Absolute (or quantitative) quotas. "Absolute (or quantitative) quotas" are those which permit a limited number of units of specified merchandise to be entered or withdrawn for consumption during specified periods. Once the quantity permitted under the quota is filled, no further entries or withdrawals for consumption of merchandise subject to quota are permitted. Some absolute quotas limit the entry or withdrawal of merchandise from particular countries (geographic quotas) while others are global quotas and limit the entry or withdrawal of merchandise not by source but by total quantity.
(b) Tariff-rate quotas. "Tariff-rate quotas" permit a specified quantity of merchandise to be entered or withdrawn for consumption at a reduced duty rate during a specified period.
(c) Official acceptance. "Official acceptance" is the final acceptance of the entry or withdrawal for consumption after filing the documents in the proper form in accord with sections 141.68(a),(b), (d), and (e) of this chapter, and depositing estimated duties with the appropriate Customs officer.
(d) Presentation. "Presentation" is the submission of the entry or withdrawal for consumption in proper form, with estimated duties attached, to the appropriate Customs officer.
(e) Quota-class merchandise. "Quota-class merchandise" is any imported merchandise subject to limitatons under an absolute or a tariff-rate quota.
(f) Quota priority. "Quota priority" is the precedence granted to one entry or withdrawal for consumption of quota-class merchandise over other entries or withdrawals of merchandise subject to the same quota.
(g) Quota status. "Quota status" is the standing which entitles quota-class merchandise to admission under an absolute quota, or to a reduced rate of duty under a tariff-rate quota, or to any other quota benefit.
132.2 Enactment and administration of quotas.
(a) Enactment. Tariff-rate quotas and absolute quotas are established by Presidential proclamations, Executive orders, and legislative enactments. These documents are pulished in the Cusoms Bulletin.
(b) Administration. Quotas vary by the type of commodity involved, the country of exportation, the period or periods the quota is open and the type of quota. Quotas are divided into two categories: Quotas administered directly by the United States Customs Service, and quotas administered by other agencies which are enforced by the United States Customs Service, and which may require special procedures or special documentation in accordance with the regulations and directives of the particular agency involved.
(c) Strict construction employed. The terms of a Presidential proclamation, Executive order, or legislative enactment establishing a quota, and the regula tions implementing the quota, must be strictly complied with.
132.3 Observation of official hours.
Entries and withdrawals for consumption of quota-class merchandise shall be accepted only during official office hours except as otherwise provided for in section 132.12, and sections 141.62(b) and 142.11 of this chapter.
132.4 Quota quantity entry limits.
At the opening of the quota no importer shall be permitted to present entries or withdrawals for consumption of quota-class merchandise for a quantity in excess of the quantity admissable under the applicable quota.
132.5 Merchandise imported in excess of quota quantities.
(a) Absolute quota merchandise. Absolute quota merchandise imported in excess of the quantity admissible under the applicable quota must be disposed of in accordance with paragraph (c) of this section.
(b) Tariff-rate quota merchandise. Merchandise imported in excess of the quantity admissible at the reduced quota rate under a tariff-rate quota is permitted entry at the higher duty rate. However, it may be disposed of in accordance with paragraph (c) of this section.
(c) Disposition of excess merchandise. Merchandise imported in excess of either an absolute or a tariff-rate quota may be held for the opening of the next quota period by placing it in a foreign-trade zone or by entering it for warehouse, or it may be exported or destroyed under Customs supervision.
132.6 Exception to reduced rates.
Reduced or modified duty rates under tariff-rate quotas established pursuant to section 350 of the Tariff Act of 1930, as amended and extended (19 U.S.C. 1351), are not applicable to products imported directly or indirectly from the countries or areas listed under General Headnote 3(e), Tariff Schedules of the United States, as amended (19 U.S.C. 1202).
Subpart B--ADMINISTRATION OF QUOTAS
132.11 Quota priority and status.
(a) Factors determining quota priority and status.--(1) Absolute (quantitative) quotas. Quota priority and status on absolute quota merchandise are determined as of the time of presentation of the entry or withdrawal for consumption in the proper form.
(2) Tariff-rate quotas. The time of official acceptance of an entry or withdrawal for consumption determines quota priority and status of merchandise subject to tariff-rate quotas, except at the opening of the quota period. At the opening of the quota period, the time of presentation of the entry or withdrawal for consumption in proper form determines quota priority and status.
(b) Entry in proper form and deposit required. Entries or withdrawals for consumption, for which the documents are not in proper form or for which duties or taxes have not been attached or deposited in proper form, shall not be regarded as entered for purposes of quota priority and shall not acquire quota status. See sections 141.4, 141.63, 141.65, 141.68, 141.69, and 141.101 of this chapter.
(c) Informal entries. Mail entries or informal entries shall be regarded as presented for purposes of quota priority when all requirements have been met for the preparation of such an entry.
(d) Premature presentation of entry or withdrawal. Quota status will not attach to merchandise in a quota period by reason of the presentation of an entry or withdrawal for consumption at any time prior to the opening of that period. 132.12 Procedure on opening of potentially filled quotas.
(a) Time for presentation of entries. When it is anticipated that entries or withdrawals for consumption, or both, covering quantities sufficient to fill a quota will be presented at the opening of the quota period, an entry or withdrawal