Selling Abandoned Merchandise: How the U.S. Customs Service Could Increase Revenues
GGD-83-79
Published: Sep 30, 1983. Publicly Released: Sep 30, 1983.
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Highlights
GAO evaluated the U.S. Customs Service's program for the disposal of merchandise, which was abandoned for more than a year by importers and stored by Customs in public or private warehouses.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of the Treasury | The Secretary of the Treasury should draft and submit legislation to amend section 491(a) of the Tariff Act of 1930, 19 U.S.C. 1491(a), to reduce the 1-year period that unclaimed imported merchandise must remain in Customs' custody before it is considered abandoned by the government. |
Customs drafted legislation to amend section 491(a) of the Tariff Act of 1930, which was submitted to Congress in the Customs Enforcement Act of 1986. The Committee deleted the language addressing the recommendation when it changed the act to the International Drug Traffic Enforcement Act. Customs has not decided whether to ask Treasury to reintroduce the legislation in the new Congress.
|
| Department of the Treasury | The Secretary of the Treasury should direct the Commissioner of Customs to promptly remove from storage and sell abandoned merchandise as soon as practical after the expiration of the prescribed storage period. |
A directive regarding this recommendation was issued and sent to the field offices in March 1984.
|
| Department of the Treasury | The Secretary of the Treasury should direct the Commissioner of Customs to implement existing regulations for the recovery of duties from the sale of abandoned bonded merchandise. |
A directive addressing this recommendation was issued in June 1984.
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Topics
Budget receiptsCollection proceduresDemurrage chargesImportingProgram evaluationSalesSurplus propertyTariffsWarehouse facilitiesAdvertising