19 U.S.C. § 1490 — General orders

(a) Incomplete entry. (1) If an entry is late; incomplete because estimated duties, fees, or interest were not paid; cannot be made, in the Customs Service’s view, because documents or another cause are missing; or appears not correctly and legally invoiced, the carrier, unless subsection (c) applies, must notify the bonded warehouse of the unentered goods. (2) The warehouse must arrange transportation and storage at the consignee’s risk and expense. The goods stay there until entry is made or completed and documents produced, required entry information is electronically sent through an authorized data-interchange system, or a bond is given for producing documents or sending data. (b) Customs possession. At a consignee’s, vessel owner or master’s, or vehicle operator’s request, Customs may take possession after one day following the vessel’s entry or vehicle report, unload the goods, and hold them at the consignee’s risk and expense until entry. (c) Government goods. Imported goods described in subsection (a)(1)(A)–(D) and consigned to or owned by the U.S. Government must be stored and disposed of under rules and procedures prescribed by the Secretary.