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Treasury Regulations · 26 CFR

§ 301.7327-1. Customs laws applicable.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 7327

Cite as 26 CFR § 301.7327-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
Issued under
26 U.S.C. § 7327
Length
21 words · about 1 min to read

For regulations relating to the remission or mitigation of forfeitures, see part 172 of this chapter (Disposition of Seized Personal Property).

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR1de8076f16a87a4 Other Offenses

Nearby sections