Code of Federal Regulations · Section
§ 127.23 — Appraisement Of Merchandise
19 C.F.R. § 127.23
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Before unclaimed and abandoned merchandise is offered for sale, it shall be appraised in accordance with sections 402 and 402a, Tariff Act of 1930, as amended (19 U.S.C. 1401a, 1402). Such merchandise shall also be appraised at its actual domestic value in its condition at the time and place of examination, whether or not it has depreciated or appreciated in value since the date of exportation. The quantity of merchandise in each lot shall be reported.
Authorizing Statute
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Value19 U.S.C. § 1401a
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Entry into customs territory of the United States15 U.S.C. § 2612
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Disposition and release of seized property26 U.S.C. § 5688
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Bonded warehouses19 U.S.C. § 1555
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Disposition of articles entered for fairs19 U.S.C. § 1753