If no entry has been filed for the goods at the port of entry, or at the port of destination for in bond shipments, within 15 calendar days after their arrival, the goods may be placed in a general order warehouse at the importer’s risk and expense. If the goods are not entered within six months from the date of importation, they can be sold at public auction or destroyed. Perishable goods, however, and goods subject to depreciation and explosive substances may be sold sooner.

Storage charges, expenses of sales, internal revenue or other taxes, duties, fees, and amounts for the satisfaction of liens must be taken out of the money obtained from the sale of the unentered goods.