Updates Needed to TTB F 5250.2 (07-2009 version)

Changes Needed to 07/2019 Version of TTB F 5250.2,

Report of Removal, Transfer, or Sale of Processed Tobacco

On Page 1 (Instructions side of the form):

1. Revise Instruction A to read as follows:

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 any processed tobacco you remove for export or for shipment to someone who does not hold a TTB permit as a manufacturer of processed tobacco or of tobacco products, as an importer of processed tobacco, or as an export warehouse proprietor. (27 CFR 40.72(b), 40.202(b), and 40.522(d)(1)). (2) With the exceptions described in Instruction B below, if you are an importer, you must use this form to report 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)).

2. Revise Instruction B to read as follows:

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 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 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 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)).

3. Add Instruction C after Instruction B, to read as follows:

When must I file this report? If you are a manufacturer, you must file this report by the close of the next business day following the day of 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, transfer, or sale.

4. Revise Instruction K to read as follows:

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.

5. Revise Instruction L to read as follows:

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).

6. Designate the old Instruction L as Instruction M. Revise the instruction heading to read “Item 19 – Who may sign this report?”

7. Revise the Paperwork Reduction Act Notice to read as follows:

This request is in accordance with the Paperwork Reduction Act of 1995. We use this information collection to track shipments of processed tobacco and to take action to investigate or prevent diversion of processed tobacco for use in illegal, unpermitted manufacture of tobacco products. This information collection is required by regulation under the authority of 26 U.S.C. 5722. We estimate that, on average, it will take you 30 minutes to complete this form. You may require more or less time depending upon your individual circumstances. Address your comments concerning the accuracy of this burden estimate and suggestions to reduce this burden to: Reports Management Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Box 12, Washington, DC 20005. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a current, valid OMB control number.

8. Revise Privacy Act Information notice to read as follows:
   
   

The following information complies with Section 3 of the Privacy Act of 1974 (5 U.S.C. 552a(e)(3)):

1. What is TTB’s authority to ask for this information? This information is required by regulations issued under the authority of 26 U.S.C. 5722.

2. What is the purpose for this information collection? This information collection helps TTB protect the revenue by providing information used to identify and prevent the diversion of processed tobacco for use in illegal, unpermitted manufacture of tobacco products.

3. How does TTB routinely use this information? We use this information collection to track shipments of processed tobacco from TTB-permitted manufacturers and importers to entities who do not hold such TTB permits, including foreign buyers. This information is used to investigate and prevent diversion of processed tobacco for use in illegal, unpermitted manufacture of tobacco products.

4. What is the effect if I do not supply the information TTB requests? Without the information required by this collection, TTB would be severely hampered in its ability to track processed tobacco shipments made by TTB permit holders to persons who do not hold such permits. Such tracking is necessary to prevent processed tobacco, which is not subject to Federal excise tax, from being diverted for use in the illegal, unpermitted manufacture of tobacco products, which are subject to that tax.

On Page 2 (the data collection side of the form):

9. In Item 16, add the word “business” before the word “address”.

10. Delete Items 19 and 20. TTB no longer requires declarations references in these items and, thus, these data elements are no longer needed.

11. Designate old Item 21 and both old Items 22 as Items 19, 20, and 21, respectively.