{"data":{"id":"us/27-cfr-44.246","jurisdiction":"us","citation":"27 CFR 44.246","heading":"Superseding bond.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"52c1dfaf50e0c19ec9223c4d090fba34394c9155450f9a881f2cc3deef113ba5","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-44.245","next":"us/27-cfr-44.247"},"notice":"GroundRules: Original legal text. Not legal advice."}