19 CFR § 127.42 - Disposition of merchandise owned by Government.

---
identifier: "/us/cfr/t19/s127.42"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 127.42 - Disposition of merchandise owned by Government."
title_number: 19
title_name: "Customs Duties"
section_number: "127.42"
section_name: "Disposition of merchandise owned by Government."
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: "2026-04-05"
last_updated: "2026-04-05"
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"
---


# 127.42 Disposition of merchandise owned by Government.

(a) *Disposition.* If title to any unclaimed and abandoned merchandise vests in the United States under § 127.41, the merchandise may be retained by Customs for its official use, or in Customs discretion, the merchandise may be transferred to any other Federal, state or local agency, destroyed or disposed of otherwise.

(b) *Payment of charges and expenses.* All transfer and storage charges or expenses accruing on retained or transferred merchandise will be paid by the receiving agency. Such transfer and storage charges or expenses will include those accruing with respect to the merchandise while subject to general order.