Enforcement Rules of the Customs Act Article 61

The goods disposed of under Article 96, Paragraph 1, of the Act shall be sold either by auction or by tender.The person applying for importing the goods to be disposed of under the preceding paragraph may pay up the Customs duty and dues leviable thereon under the Act and relevant laws, bearing the warehousing charges, loading and unloading charges, etc., and apply to Customs for redemption at the price of Customs value assessed by Customs. The proceeds obtained from such redemption shall be surrendered, in full, to the national treasury.The "any other necessary expenses" deductible from the sales proceeds under Article 96, Paragraph 1, of the Act shall be withheld in accordance with the following order of priority:1. Expenses required to dispose the imported goods.2. Warehousing charges, and loading and unloading charges.