27 C.F.R. § 41.121 Amount and Account of bond.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Bond amount. Except for the maximum and minimum amounts stated in this paragraph, the total amount of the bond or bonds for tobacco products or cigarette papers or tubes under the provisions of this subpart must be in an amount not less than the amount of unpaid tax chargeable at any one time against the bond. A manufacturer who will defer payment of tax for a shipment of tobacco products or cigarette papers or tubes under the provisions of this subpart must have sufficient credit in this account to cover the taxes prior to making the shipment to the United States. The maximum and minimum amounts of such bond or bonds are as follows: (b) Bond Account. Where the amount of a bonded manufacturer's bond is less than the maximum amount prescribed in paragraph (a) of this section, a bonded manufacturer must maintain an account reflecting all outstanding taxes with which the manufacturer's bond is chargeable. A manufacturer must debit such account with the amount of tax that was agreed to be paid under §41.111 or is otherwise chargeable against such bond and then must credit the account for the amount paid on Form 5000.25 or other TTB-prescribed document, at the time it is filed. [T.D. ATF–444, 66 FR 13851, Mar. 8, 2001. Redesignated and amended by T.D. TTB–16, 69 FR 52424, 52425, Aug. 26, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
Deferred Payment of Tax in Puerto Rico on Tobacco Products
§ 41.121 Amount and Account of bond.
------------------------------------------------------------------------ Bond amount Bond amount Taxable article maximum minimum------------------------------------------------------------------------(1) Cigarettes.......................... $250,000 $1,000(2) Any combination of taxable articles. 250,000 1,000(3) One kind of taxable article other 150,000 1,000 than cigarettes........................------------------------------------------------------------------------