19 CFR 127.24 : Customs Duties (§ 0.1 To Parts 400-599) — (§ 0.1 To Parts 135-140) — U.S. Customs And Border Protection, Department Of Homeland Security; Department Of The Treasury (§ 0.1 To Parts 135-140) — General Order, Unclaimed, And Abandoned Merchandise (§ 127.0 To § 127.43) — Sale Of Unclaimed And Abandoned Merchandise (§ 127.21 To § 127.29) — Notice of sale.

Notice of sale shall be sent on Customs Form 5251, 30 days prior to the date of sale, or 30 days prior to the transfer of merchandise to the place of sale, to the following:

(a) Importer, if known; or

(b) Consignee, if name and address can be ascertained; or

(c) Shipper, his representative or agent, if merchandise is consigned to order or consignee cannot be ascertained; or

(d) Warehouse transferee; or

(e) Lienholder.