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

---
identifier: "/us/cfr/t19/s127.32"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 127.32 - Expenses of cartage, storage, and labor."
title_number: 19
title_name: "Customs Duties"
section_number: "127.32"
section_name: "Expenses of cartage, storage, and labor."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "127"
part_name: "GENERAL ORDER, UNCLAIMED, AND ABANDONED MERCHANDISE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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."
regulatory_source: "T.D. 74-114, 39 FR 12092, Apr. 3, 1974, unless otherwise noted."
cfr_part: "127"
---


# 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).