# Treas. Reg. § 301.7327-1: Customs laws applicable.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7327-1>. Interprets 26 U.S.C. § 7327.

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