# 27 C.F.R. § 44.245 (2026): Strengthening bond

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_245

## Section

- **Citation:** 27 C.F.R. § 44.245 (2026)
- **Heading:** Strengthening bond
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 44: EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX / Subpart L: Withdrawal of Cigars From Customs Warehouses / § 44.245: § 44.245   Strengthening bond.

## Text

Where the appropriate TTB officer determines that the amount of the bond, under which the customs warehouse proprietor is withdrawing cigars for shipment under this subpart, no longer adequately protects the revenue, and such bond is in an amount of less than $25,000, the appropriate TTB officer may require the proprietor to file a strengthening bond in an appropriate amount with the same surety as that on the bond already in effect, in lieu of a superseding bond to cover the full liability on the basis of § 44.244. The appropriate TTB officer shall refuse to approve any strengthening bond where any notation is made thereon which is intended or which may be construed as a release of any former bond, or as limiting the amount of either bond to less than its full amount.

## Nearby sections

- [27 C.F.R. § 44.241 (2026) § 44.241   Shipment restricted.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_241.md)
- [27 C.F.R. § 44.242 (2026) § 44.242   Responsibility for tax on cigars.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_242.md)
- [27 C.F.R. § 44.243 (2026) § 44.243   Bond required.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_243.md)
- [27 C.F.R. § 44.244 (2026) § 44.244   Amount of bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_244.md)
- [27 C.F.R. § 44.245 (2026) § 44.245   Strengthening bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_245.md)
- [27 C.F.R. § 44.246 (2026) § 44.246   Superseding bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_246.md)
- [27 C.F.R. § 44.247 (2026) § 44.247   Termination of liability of surety under bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_247.md)
- [27 C.F.R. § 44.248 (2026) § 44.248   Packages.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_248.md)
- [27 C.F.R. § 44.249 (2026) § 44.249   Lottery features.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_249.md)
- [27 C.F.R. § 44.250 (2026) § 44.250   Indecent or immoral material.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_250.md)
- [27 C.F.R. § 44.251 (2026) § 44.251   Mark.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_251.md)
- [27 C.F.R. § 44.252 (2026) § 44.252   Label or notice.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_252.md)
- [27 C.F.R. § 44.253 (2026) § 44.253   Tax classification for cigars.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_253.md)
- [27 C.F.R. § 44.254 (2026) § 44.254   Shipping containers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_254.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_245. Check the current official text before relying on it. Not legal advice.