# 27 CFR § 44.244: Amount of bond

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.244

## Section

- **Citation:** 27 CFR § 44.244
- **Heading:** Amount of bond
- **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 I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO > 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 > Bonds

## Text

The amount of the bond filed by the customs warehouse proprietor, as required by § 44.243, shall be not less than the estimated amount of tax which may at any time constitute a charge against the bond: Provided, That the amount of any such bond (or the total amount where original and strengthening bonds are filed) shall not exceed $25,000 nor be less than $1,000. The charges against such bond shall be subject to increase as withdrawals are made and decrease as required evidence of exportation is received by the appropriate TTB officer with respect to cigars withdrawn. When the limit of liability under a bond given in less than the maximum amount has been reached, further withdrawals shall not be made thereunder until a strengthening or superseding bond is filed as required by § 44.245 or § 44.246.

## Nearby sections

- [27 CFR § 44.243 § 44.243 Bond required.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.243.md)
- [27 CFR § 44.244 § 44.244 Amount of bond.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.244.md)
- [27 CFR § 44.245 § 44.245 Strengthening bond.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.245.md)
- [27 CFR § 44.246 § 44.246 Superseding bond.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.246.md)
- [27 CFR § 44.247 § 44.247 Termination of liability of surety under bond.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.247.md)
- [27 CFR § 44.248 § 44.248 Packages.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.248.md)
- [27 CFR § 44.249 § 44.249 Lottery features.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.249.md)
- [27 CFR § 44.250 § 44.250 Indecent or immoral material.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.250.md)
- [27 CFR § 44.251 § 44.251 Mark.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.251.md)
- [27 CFR § 44.252 § 44.252 Label or notice.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.252.md)
- [27 CFR § 44.253 § 44.253 Tax classification for cigars.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.253.md)
- [27 CFR § 44.254 § 44.254 Shipping containers.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.254.md)
- [27 CFR § 44.255 § 44.255 Consignment of cigars.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.255.md)
- [27 CFR § 44.256 § 44.256 Preparation.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.256.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-44.244. Check the current official text before relying on it. Not legal advice.