# 27 CFR § 44.245: Strengthening bond

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.245

## Section

- **Citation:** 27 CFR § 44.245
- **Heading:** Strengthening 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

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 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-27-44.245. Check the current official text before relying on it. Not legal advice.