# 27 CFR § 44.246: Superseding bond

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.246

## Section

- **Citation:** 27 CFR § 44.246
- **Heading:** Superseding 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 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 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-27-44.246. Check the current official text before relying on it. Not legal advice.