---
kind: "section"
citation: "19 C.F.R. § 127.32"
title: "19"
number: "127.32"
heading: "Expenses of cartage, storage, and labor."
url: "https://uscodex.org/cfr/19/127.32"
---

# §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).

## Notes

### Authority

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. Section 127.12 also issued under 19 U.S.C. 1753; Section 127.14 also issued under 19 U.S.C. 1555, 1556, 1557; Section 127.21 also issued under 19 U.S.C. 1753; Section 127.28 also issued under 15 U.S.C. 2612, 26 U.S.C. 5688; Sections 127.31, 127.36, 127.37 also issued under 19 U.S.C. 1753.

### Source

Source: T.D. 74-114, 39 FR 12092, Apr. 3, 1974, unless otherwise noted.