Form TTB F 5220.3 TTB F 5220.3 Inventory - Export Warehouse Proprietor

OMB No. 1513-0035 (1/31/2009)
FOR TTB USE ONLY
AUDITED BY

DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

INVENTORY - EXPORT WAREHOUSE PROPRIETOR

DATE OF AUDIT

(Prepare in Duplicate)
1.

NAME OF PROPRIETOR

2. ADDRESS OF WAREHOUSE (Number, Street, City, State , and ZIP Code

3. PERMIT NUMBER
EW -

4. TYPE OF INVENTORY (Check applicable box)
COMMENCING

CONCLUDING

5. DATE OF INVENTORY
SPECIAL

6. ARTICLES IN INVENTORY
LARGE
CIGARS
(Number)

SMALL
CIGARS
(Number)

LARGE
CIGARETTES
(Number)

SMALL
CIGARETTES
(Number)

CIGARETTE
PAPERS
(Number)

(a)

(b)

(c)

(d)

(e)

CIGARETTE
TUBES
(Number)

CHEWING
TOBACCO
LBS.
OZ.

SNUFF

PIPE
TOBACCO
LBS. OZ.

ROLL-YOUR-OWN
TOBACCO
LBS. OZ.

(f)

(g)

(i)

(j)

LBS.

OZ.
(h)

Under the penalties of perjur y, I declare that this in ventory includes all cigars , cigarettes, chewing tobacco, snuff, pipe tobacco, roll-your-own tobacco,
cigarette papers, and cigarette tubes required to be accounted f or and is, to the best of m y knowledge and belief, true and accurate.
7.

SIGNATURE (Print name of individual signing the form)

8.

DATE

9. TITLE OR STATUS (State whether individual owner, member of firm, or if officer of corporation, give title)

TO BE EXECUTED ONLY WHEN INVENTORY IS VERIFIED BY TTB OFFICER. I have examined the cigars, cigarettes, chewing tobacco, snuff, pipe
tobacco, roll-your-own tobacco, and cigarette papers and tubes repor ted in this inventory, and I am satisfied th at the inventory is accurate.
10. SIGNATURE OF TTB OFFICER
11. TITLE
12. DATE

INSTRUCTIONS
WHEN REQUIRED - Each export warehouse proprietor is required by regulation (27 CFR
Part 44) to make a true and accurate inventory at the time of commencing business, at the
time of concluding business, and at other times when required by a TTB officer. Such
inventories must be made and the date entered in item 5 of this form as the DATE OF
INVENTORY as follows:
1. COMMENCING INVENTORY - To be made as of the beginning of business on the date
of commencing business, including requalification (but not merely the amendment of a
permit), including the reopening of the business upon a change in location, and including
the commencing of business upon transfer of ownership. The effective date of the permit
shown thereon must be the DATE OF INVENTORY.
2. CONCLUDING INVENTORY - To be made as of the close of business on the date the
business is concluded, including transfer of ownership, and including a change of location. If
a fiduciary takes over the business for liquidation and files a statement and extension of
coverage of the proprietor’s bond, as provided by regulation, no concluding inventory is
necessary until the fiduciary liquidates the business. The DATE OF INVENTORY will be the
date the permit is surrendered, or in the case of transfer of ownership, the date preceding
the commencing inventory of the successor.

TTB F 5220.3 (09/2008)

3. SPECIAL INVENTORY - To be made whenever required by any TTB officer. If an
inventory is made as of the beginning of business on any day, that date must be
entered as the DATE OF INVENTORY. If the inventory is made as of the close of
business on any day, it will be considered as made at the beginning of business
of the next calendar day, and that date must be entered as the DATE OF
INVENTORY.
4. ITEMS TO BE INCLUDED - Regulations (27 CFR Part 44) require that inventories
include all cigars, cigarettes, chewing tobacco, snuff, pipe tobacco, roll-your-own tobacco,
cigarette papers, and cigarette tubes required to be accounted for in the records. This includes
all cigars, cigarettes, chewing tobacco, snuff, pipe tobacco, roll-your-own tobacco, cigarette
papers, and cigarette tubes in the warehouse and stored outside the warehouse where the
TTB official has allowed such storage.

5. PREPARATION AND DISPOSITION - The inventory must be prepared by the proprietor
in duplicate. The original must be submitted to the National Revenue Center, 550 Main St,
Ste 8002, Cincinnati. OH 45202-5215, and the duplicate must be retained by the proprietor.
For assistance call TTB at 1-877-882-3277 or 1-513-684-7137 or email to [email protected].
6. VERIFICATION BY TTB OFFICER - The officer’s statement will be executed only
if an authorized TTB officer requires verification.

PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. The purpose of this information collection is to establish a basis for verification
of tax liability. This form is subject to TTB inspection. Completion of this form is mandatory (26 U.S.C. 5721 and 5741).
The estimated average burden associated with this collection of information is 5 hours per respondent or recordkeeper, depending on individual circumstances. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be addressed to the Reports
Management Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, Washington DC 20220.
An agency may not conduct or sponsor, and an individual is not required to respond to, a collection of information unless it displays a current, valid OMB
control number.

TTB F 5220.3 (09/2008)