# 27 C.F.R. § 44.246 (2026): Superseding bond

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_246

## Section

- **Citation:** 27 C.F.R. § 44.246 (2026)
- **Heading:** Superseding 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 / § 44.246: § 44.246   Superseding bond.

## Text

The customs warehouse proprietor shall file a new bond to supersede his current bond, immediately when (a) the corporate surety on the current bond becomes insolvent, (b) the appropriate TTB officer approves a request from the surety on the current bond to terminate his liability under the bond, (c) payment of any liability under a bond is made by the surety thereon, or (d) the appropriate TTB officer considers such a superseding bond necessary for the protection of the revenue.

## 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_246. Check the current official text before relying on it. Not legal advice.