2004 October No.78


When merchandise remaining in public stores or in a bonded warehouse beyond the time fixed by law is sold, which charge is paid first?

A. Expenses of advertising and sale

B. Duties

C. Any lien for freight, charges, contributions

D. Expenses of cartage, storage and labor

E. Internal Revenue taxes

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The Answer is: E

Citation: 19 CFR 127.31

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