# 27 C.F.R. § 44.247 (2026): Termination of liability of surety under bond

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_247

## Section

- **Citation:** 27 C.F.R. § 44.247 (2026)
- **Heading:** Termination of liability of surety under 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 / § 44.247: § 44.247   Termination of liability of surety under bond.

## Text

The liability of a surety on any bond required by this subpart shall be terminated only as to operations on and after the effective date of a superseding bond, or the date of approval of the customs warehouse proprietor's request for termination, or otherwise, in accordance with the termination provisions of the bond. The surety shall remain bound in respect of any liability for unpaid taxes, penalties, and interest, not in excess of the amount of the bond, incurred by the proprietor while the bond is in force.

## 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_247. Check the current official text before relying on it. Not legal advice.