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What happens when the fees due on collection get so high that the importer / final delivery company / final customer changes their mind about collecting the container? Who has to store and ultimately dispose of the contents? Do they get to auction it off and keep the proceeds?

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I have no clue, never have heard of that happening, but then again, I never bothered to ask. I suspect that customs issues would be the more common use case to not actually want to pick up a container though.

The fees are not usually due on collection, but as part of the contract between shipping line and shipper. Not picking up the container probably does nothing to get you out from under that contract.

Containers get auctioned off if not paid for eventually. There was program like Storage Wars but focused on shipping containers.

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