19 CFR § 127.35 - Presentation of accounts.

---
identifier: "/us/cfr/t19/s127.35"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 127.35 - Presentation of accounts."
title_number: 19
title_name: "Customs Duties"
section_number: "127.35"
section_name: "Presentation of accounts."
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"
---


# 127.35 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 port 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.