27 CFR § 45.32 - Under manufacturer's bond.

---
identifier: "/us/cfr/t27/s45.32"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 45.32 - Under manufacturer's bond."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "45.32"
section_name: "Under manufacturer's bond."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "45"
part_name: "REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5702-5705, 5723, 5741, 5751, 5762, 5763, 6109, 6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h)."
regulatory_source: "Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001."
cfr_part: "45"
---


# 45.32 Under manufacturer's bond.

Removals of tobacco products, and cigarette papers and tubes under this part shall be made under the bond filed by the manufacturer of such articles to cover the operations of their factory as required by section 5711, I.R.C., and regulations issued thereunder.

(72 Stat. 1418, as amended, 1421, as amended; 26 U.S.C. 5704, 5711)

[T.D. 6871, 31 FR 57, as amended by T.D. ATF-243, 51 FR 28090, Aug. 5, 1986; 51 FR 43194, Dec. 1, 1986; T.D. TTB-196, 89 FR 87949, Nov. 6, 2024]