Customs duty liability on imported goods persists; sale of unclaimed or uncleared cargo may recover duty and other dues.

Imported goods remain subject to customs duty whether or not they are cleared. Uncleared goods are those for which a Bill of Entry is filed but the importer does not collect them; unclaimed goods are those for which no Bill of Entry is filed. If importers fail to pay customs duty or other carrier or custodian charges, Customs may sell unclaimed or uncleared cargo to recover customs duty and other dues, notwithstanding that clearance for home consumption requires assessment formalities and duty payment.

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