Customs Modernization and Tariff Act
Section 1143. Disposition of Proceeds. - The following expenses and obligations shall be paid from the proceeds of the sale in the order provided:
(a) Customs duties, except in the case of forfeited goods;
(b) Taxes and other charges due the government;
(c) Government storage charges;
(d) Expenses for the appraisal, advertisement, and sale of auctioned goods;
(e) Arrastre and private storage charges and demurrage charges; and
(f) Freight, lighterage or general average, on the voyage of importation, of which due notice shall have been given to the District Collector.
The Commissioner is authorized to determine the maximum charges to be recovered by private entities concerned under subsections (e) and (f) of this section.