27 CFR 72.31 - Laws applicable.

Regulations last checked for updates: Feb 11, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026

View all text of Subpart D [§ 72.31 - § 72.41]

§ 72.31 - Laws applicable.

Remission or mitigation of forfeitures shall be governed by the applicable customs laws.

(Sec. 613, 618, 46 Stat. 756, as amended, 757, as amended, sec. 4, 53 Stat. 1292, sec. 7327, 68A Stat. 871; 19 U.S.C. 1613,1618,49.S.C. 784, 26 U.S.C. 7327)

authority: 18 U.S.C. 921,1261; 19 U.S.C. 1607,1610,1612,1613,1618; 26 U.S.C. 7101,7322,7326,7805; 31 U.S.C. 9301,9303,9304,9306; 40 U.S.C. 304(k); 49 U.S.C. 784,788

source: T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, unless otherwise noted.

cite as: 27 CFR 72.31