---
kind: "section"
citation: "27 C.F.R. § 26.194"
title: "27"
number: "26.194"
heading: "Detention of articles."
url: "https://uscodex.org/cfr/27/26.194"
---

# §26.194. Detention of articles.

- (a) Upon receiving a notification in accordance with [§ 26.193(b)](/cfr/27/26.193.md?p=b), the appropriate TTB officer will detain the article in accordance with [part 20](/cfr/27/part20.md) of this chapter or seize the article in accordance with [part 72](/cfr/27/part72.md) of this chapter.
- (b) After the shipper furnishes proof that the tax was paid in accordance with [§ 26.113](/cfr/27/26.113.md), the appropriate TTB officer will release the article to the consignee.

## Notes

### Amendments

[T.D. ATF-199, 50 FR 9198, Mar. 1, 1985. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001]

### Source

Source: T.D. ATF-199, 50 FR 9198, Mar. 1, 1985, unless otherwise noted. Redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 6038E, 6065, 6109, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: 20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.

### Amendments

[T.D. ATF-199, 50 FR 9198, Mar. 1, 1985. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001]