# 27 CFR § 44.247: Termination of liability of surety under bond

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.247

## Section

- **Citation:** 27 CFR § 44.247
- **Heading:** Termination of liability of surety under 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 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 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-27-44.247. Check the current official text before relying on it. Not legal advice.