19 U.S.C. § 1490

1. (a)
   1. (1)Whenever—the carrier (unless subject to subsection (c)) shall notify the bonded warehouse of such unentered merchandise.
      1. (A)the entry of any imported merchandise is not made within the time provided by law or by regulation prescribed by the Secretary;
      2. (B)the entry of imported merchandise is incomplete because of failure to pay the estimated duties, fees, or interest;
      3. (C)in the opinion of the Customs Service, the entry of imported merchandise cannot be made for want of proper documents or other cause; or
      4. (D)the Customs Service believes that any merchandise is not correctly and legally invoiced;
   2. (2)After notification under paragraph (1), the bonded warehouse shall arrange for the transportation and storage of the merchandise at the risk and expense of the consignee. The merchandise shall remain in the bonded warehouse until—
      1. (A)entry is made or completed and the proper documents are produced;
      2. (B)the information and data necessary for entry are transmitted to the Customs Service pursuant to an authorized electronic data interchange system; or
      3. (C)a bond is given for the production of documents or the transmittal of data.
2. (b)At the request of the consignee of any merchandise, or of the owner or master of the vessel or the person in charge of the vehicle in which the same is imported, any merchandise may be taken possession of by the Customs Service after the expiration of one day after the entry of the vessel or report of the vehicle and may be unladen and held at the risk and expense of the consignee until entry thereof is made.
3. (c)Any imported merchandise that—shall be stored and disposed of in accordance with such rules and procedures as the Secretary shall by regulation prescribe.
   1. (1)is described in any of subparagraphs (A) through (D) of subsection (a)(1); and
   2. (2)is consigned to, or owned by, the United States Government;