CFR›Title 19›Chapter I›Part 127›19 CFR Part 127 Subpart E Citation19 CFR Part 127 Subpart EContainsSections § 127.41–§ 127.43CorpusDaily eCFRDisplayed edition2026-10-13Last updated2026-10-13 Subpart E—Title to Unclaimed and Abandoned Merchandise Vesting in Government Sections § 127.41 § 127.41 Government title to unclaimed and abandoned merchandise. § 127.42 § 127.42 Disposition of merchandise owned by Government. § 127.43 § 127.43 Petition of party for surplus proceeds had merchandise been sold. 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. 02-65, 67 FR 68034, Nov. 8, 2002, unless otherwise noted. Previous D Subpart D—Proceeds of Sale