27 CFR § 72.63 - Conditions of sale.

---
identifier: "/us/cfr/t27/s72.63"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 72.63 - Conditions of sale."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "72.63"
section_name: "Conditions of sale."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURES AND PRACTICES"
part_number: "72"
part_name: "DISPOSITION OF SEIZED PERSONAL PROPERTY"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "18 U.S.C. 921, 1261; 19 U.S.C. 1607, 1610, 1612, 1613, 1618; 26 U.S.C. 7101, 7322-7325, 7326, 7805; 31 U.S.C. 9301, 9303, 9304, 9306; 40 U.S.C. 304(k); 49 U.S.C. 784, 788."
regulatory_source: "T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, unless otherwise noted."
cfr_part: "72"
---


# 72.63 Conditions of sale.

(a) *No recourse.* All personal property and carriers to be sold shall be offered for sale “as is” and without recourse against the United States.

(b) *No guarantee.* No guarantee or warranty, expressed or implied, shall be given or understood in respect of any forfeited property or carrier offered for sale.

(c) *No sale.* (1) The United States reserves the right to reject any and all bids received at public auction and in sealed, competitive bid sales.

(2) When “no sale” is declared for property other than cigars, cigarettes, and cigarette papers and tubes, the Director or his delegate shall re-advertise the property for sale.

(3) When “no sale” is declared for cigars, cigarettes, or cigarette papers or tubes, such property shall be destroyed or, if fit for human consumption, be given to a Federal or State hospital or institution.

(d) *One bid.* When only one bid is received for a single unit of property or a carrier offered at public auction or in a sealed, competitive bid sale, such bid shall be considered to be and treated as the highest bid received for that property or carrier.

[T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF-183, 49 FR 37061, Sept. 21, 1984]