# 27 CFR § 646.155: Forfeitures

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-646.155

## Section

- **Citation:** 27 CFR § 646.155
- **Heading:** Forfeitures
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE > SUBCHAPTER D—MISCELLANEOUS REGULATIONS RELATING TO ALCOHOL AND TOBACCO > PART 646—CONTRABAND CIGARETTES AND SMOKELESS TOBACCO > Penalties and Forfeitures

## Text

(a) Any contraband cigarettes or contraband smokeless tobacco involved in any violation of the provisions of 18 U.S.C. chapter 114 are subject to seizure and forfeiture. The provisions of 18 U.S.C. chapter 46 relating to civil forfeitures extend to any seizure or civil forfeiture under this section. Any cigarettes or smokeless tobacco so seized and forfeited must be either—
(1) Destroyed and not resold; or
(2) Used for undercover investigative operations for detecting and prosecuting crimes, and then destroyed and not resold.
(b) Any vessel, vehicle, or aircraft used to transport, carry, convey, conceal, or possess any contraband cigarettes or contraband smokeless tobacco with respect to which there has been committed any violation of any provision of 18 U.S.C. chapter 114 or the regulations in this part is subject to seizure and forfeiture pursuant to 49 U.S.C. 80302-03. The provisions of 18 U.S.C. chapter 46 relating to civil forfeitures extend to any seizure or civil forfeiture under this section.
[ATF 2006R-1F, 91 FR 25133, May 8, 2026]

## Nearby sections

- [27 CFR § 646.141 § 646.141 Scope of part.](https://www.frixlaw.com/law-library/statutes/ecfr-27-646.141.md)
- [27 CFR § 646.142 § 646.142 Territorial extent.](https://www.frixlaw.com/law-library/statutes/ecfr-27-646.142.md)
- [27 CFR § 646.143 § 646.143 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-646.143.md)
- [27 CFR § 646.146 § 646.146 General record-keeping and reporting requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-27-646.146.md)
- [27 CFR § 646.147 § 646.147 Required record-keeping information.](https://www.frixlaw.com/law-library/statutes/ecfr-27-646.147.md)
- [27 CFR § 646.150 § 646.150 Retaining records.](https://www.frixlaw.com/law-library/statutes/ecfr-27-646.150.md)
- [27 CFR § 646.153 § 646.153 Authority of appropriate ATF officers to enter business premises.](https://www.frixlaw.com/law-library/statutes/ecfr-27-646.153.md)
- [27 CFR § 646.154 § 646.154 Penalties.](https://www.frixlaw.com/law-library/statutes/ecfr-27-646.154.md)
- [27 CFR § 646.155 § 646.155 Forfeitures.](https://www.frixlaw.com/law-library/statutes/ecfr-27-646.155.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-646.155. Check the current official text before relying on it. Not legal advice.