Form TTB F 5250.2 TTB F 5250.2 Report of Removal, Transfer, or Sale of Processed Tobacc

DEPARTMENT OF THE TREASURY

OMB NO. 1513-0130 (06/30/2014)

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

REPORT OF REMOVAL, TRANSFER, OR SALE OF PROCESSED TOBACCO
GENERAL INSTRUCTIONS

A. Who must file this report? (1) With certain exceptions described
in Instruction B below, if you are a manufacturer of processed
tobacco or of tobacco products, you must use this form to report G.
any processed tobacco you remove for export or for shipment to
someone who does not hold a TTB permit as a manufacturer of
H.
processed tobacco or of tobacco products, as an importer of
processed tobacco, or as an export warehouse proprietor. (27
CFR 40.522(d)(1)). (2) With the exceptions described in InstructionI.
B below, if you are an importer, you must use this form to report
J.
any processed tobacco you export or that you transfer or sell to
someone who does not hold a TTB permit as an importer or
manufacturer of processed tobacco or of tobacco products or as an
export warehouse proprietor. (27 CFR 41.262(d)).
B. What removals, shipments, or transfers do not have to be
reported on this form? (1) If you are a manufacturer or importer,
you do not have to use this form to report removals of processed K.
tobacco for export if you have obtained prior written approval from
the appropriate TTB officer to report removals for export in a
monthly summary in a format approved by the appropriate TTB
officer. (27 CFR 40.522(d)(2) and 41.262(d)(2)). (2) If you are a
manufacturer of tobacco products, you do not have to report any L.
removal of samples of processed tobacco removed for the purpose
of soliciting orders of tobacco products, any removal of processed
tobacco for destruction or for scientific testing or testing of
M.
equipment which results in the destruction of the processed
tobacco or the return of the processed tobacco to the factory
premises, or any removal of processed tobacco for transfer
between permitted premises of the same manufacturer. (27 CFR
40.522(d)(3)). (3) If you are an importer, you do not have to report
any shipment or transfer of processed tobacco for scientific testing
or testing of equipment which results in the destruction of the
processed tobacco or the return of the processed tobacco. (27
CFR 41.262(d)(3)).
C. When must I file this report? If you are a manufacturer, you
must file this report by the close of the business day on the day
following the removal. If you are an importer, you must file this
report by the close of the next business day following the day of
exportation, sale, or transfer..
D. How do I file this form? Send the completed form to the Director,
TTB National Revenue Center, 550 Main St., Ste. 8002, Cincinnati,
OH 45202-5215
Keep a copy for your records.
SPECIFIC INSTRUCTIONS
E. Item 1 – The Employer Identification Number is the nine-digit code
that the Internal Revenue Service (IRS) has assigned to your
business.
F. Item 2 – The TTB permit number is listed on your TTB permit. For
example, a permit to manufacture processed tobacco would have a

number such as “MP-XX-1234,” where XX is the 2-letter State
abbreviation. If you have more than one TTB permit, file separate
reports for each
Item 3 – Each report must have a unique serial number. The first
report of the calendar year is “1” and each subsequent report
should be numbered in chronological order.
Items 4 and 5 – Show in item 4 the date of the removal, sale, or
transfer. Show in item 5 the date of the report.
Items 6 – Show the name and premises address as it is shown on
your TTB permit.
Items 7, 8 and 9 – Enter a description of the type of processed
tobacco that was removed, sold, or transferred (using descriptions
such as “loose cut rag tobacco”); enter the number and size of
transport containers (such as 20 boxes, 50 pounds each); and the
net total quantity of tobacco, stated in pounds (such as “500
pounds”).
Items 10 through 12 – Enter the full name and business address
and telephone number of the purchaser (if there is a purchaser) or
the recipient (if there is no purchaser). Enter the personal
address and telephone number if the purchaser/recipient is not a
business.
Items 13 through 18 – Enter information as required by the
headings. Records supporting the information submitted on this
report must be maintained as required under 27 CFR 40.521(c)
and 41.261(c)
.Item 19 – Who may sign this report?
If your business
is a
Sole
Proprietorship

Partnership

Corporation,
Association,
Limited Liability
Company, or
other business

The report must be signed by:
(1) You; OR
(2) An individual for whom you have filed an
ATF or TTB F 5000.8, Power of Attorney, that
grants authority to sign this report
(1) Each partner; OR
(2) The partner who has been given the
authority to sign by the articles of partnership
or similar agreement of all the partners that you
filed for this permit; OR
(3) An individual for whom you filed an ATF or
TTB F 5000.8, Power of Attorney, that grants
Authority to sign this report
(1) An individual who has signature authority
granted by the business documents that you
filed for this permit; OR
(2) An individual for whom you filed an ATF or
TTB F 5000.8, Power of Attorney, that grants
authority to sign this report

1. What is TTB’s authority to ask for this information? We require this
PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. We use information under the authority of 26 U.S.C. 5712. You must provide this
information before TTB decides on whether your permit will be issued.
this information collection to determine your identity, location, extent of
operations, eligibility to engage in operations, and the likelihood that you will
2. What is the purpose for this information collection? You must provide
conform with Federal laws and regulations. This information is required from you this information so that TTB will be able to determine your identity, location,
to obtain or retain a benefit and is mandatory by law (26 U.S.C. 5712). We
extent of operations, and eligibility to engage in operations, and the likelihood
estimate that you will spend 30 minutes to complete this form (average burden that you will conform with Federal laws and regulations.
associated with this collection of information). You may spend more or less time 3. How does TTB routinely use this information? We use this information to
depending upon your individual circumstances. Address your comments
make determinations for the purposes described in paragraph 2. Also, if we are
concerning the accuracy of this burden estimate and suggestions to reduce this not prohibited by law, we may disclose the information that you provided on this
burden to: Reports Management Officer, Regulations and Rulings Division,
form to other Federal, State, foreign, or local law enforcement or regulatory
Alcohol and Tobacco Tax and Trade Bureau, Washington, DC 20220. An
agency personnel, and to members of the public to verify it. Finally, we may
agency may not conduct or sponsor, and a person is not required to respond to, disclose this information to the Justice Department if it appears that false
a collection of information unless it displays a current, valid OMB control number. information, which constitutes a violation of Federal law, has been provided.
PRIVACY ACT INFORMATION
The following information complies with Section 3 of the Privacy Act of 1974 (5
U.S.C. 552a(e)(3)):

TTB F 5250.2 (04/2014)

4. What is the effect if I do not supply the information TTB requests? If
you fail to supply this information, then it will delay TTB’s determination as
described in paragraph 2. Also, TTB may disapprove your application if you fail
to supply the information. 

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DEPARTMENT OF THE TREASURY

OMB NO. 1513-0130 (06/30/2014)

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

REPORT OF REMOVAL, TRANSFER, OR SALE OF PROCESSED TOBACCO
PART I – PERMIT HOLDER INFORMATION

1. Employer identification number (Read instruction E):

2. TTB permit number (Read
instruction F):

3. Serial number (Read
instruction G):

―
4. Date of removal, sale, or transfer (mm/dd/yyyy):

6. Name and premises address:

5. Date of this report (mm/dd/yyyy):

PART II – TYPE AND QUANTITY OF PROCESSED TOBACCO TRANSFERRED
7. Description of processed tobacco:

8. Number of transporting containers and weight
of processed tobacco in each:

9. Total quantity
transferred (pounds):

PART III – IDENTIFICATION OF PURCHASER
AND OF PERSON DELIVERING PROCESSED TOBACCO
10. Full name of purchaser/recipient of
processed tobacco:

12. Telephone number:

11. Business address of the
purchaser/recipient:

(

(

Same as Item 11
16. Name and business address of person picking up the processed tobacco for
delivery:

―

15. Business phone number at
destination (if same as Item
12 check box below):

13. Destination street address of the processed tobacco (if different than Item 10 – if same, check
box below):

)

)

―

Same as Item 12

17. Identification (number of driver’s license or other
government-issued picture ID) for person listed
in Item 16:

18. License plate/tag number of vehicle:

PART IV – TRANSFERRING PERMIT HOLDER’S CERTIFICATION

Under penalty of perjury, I declare that I have examined this report and, to the best of my knowledge and
belief, the information presented in this report is true, correct, and complete.
19. Signature

20. Title

21. Date Signed

TTB F 5250.2 (04/2014)

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