CFR›Title 19›Chapter I›Part 127›19 CFR Part 127 Subpart B Citation19 CFR Part 127 Subpart BContainsSections § 127.11–§ 127.14CorpusDaily eCFRDisplayed edition2026-10-13Last updated2026-10-13 Subpart B—Unclaimed and Abandoned Merchandise Sections § 127.11 § 127.11 Unclaimed merchandise. § 127.12 § 127.12 Abandoned merchandise. § 127.13 § 127.13 Storage of unclaimed and abandoned merchandise. § 127.14 § 127.14 Disposition of merchandise in Customs custody beyond time fixed by law. Authority19 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.SourceT.D. 74-114, 39 FR 12092, Apr. 3, 1974, unless otherwise noted.