Form TTB F 5200.29 TTB F 5200.29 Tobacco Bond

OMB No. 1513-0103 (08/31/2015)

DEPARTMENT OF THE TREASURY

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

TOBACCO BOND

GENERAL INSTRUCTIONS
A. When must I complete and file this bond? The provisions of
26 U.S.C. Chapter 52 require a bond for a person who conducts
business as a manufacturer of tobacco products, proprietor of an
export warehouse, or manufacturer of cigarette papers and tubes.
This bond shows that you have a bond with a corporate surety and
that you and the corporate surety are responsible for the terms and
conditions of this bond; or, this bond shows that you have deposited
government obligations of the United States and are responsible for
the terms and conditions of this bond. You must have an approved
bond before you can commence business.
B. What is a corporate surety? A corporate surety promises to pay
your liability incurred under this bond up to the amount stated on this
bond. The Secretary of the Treasury authorizes qualified companies
to give bonds and to act as corporate surety to protect the revenue.
You may find authorized corporate sureties in Treasury Department
Circular 570, available from the Bureau of the Fiscal Service, 3201
Pennsy Drive, Building E, Landover, MD 20785 or at https://
www.fiscal.treasury.gov/.
C. May I use more than one corporate surety? We prefer that you
not use more than one corporate surety. However, if you use more
than one corporate surety, you and the corporate sureties must
modify this bond. The modifications include additions and
modifications to the terms and conditions of this bond. You should
contact TTB before you submit this bond with more than one
corporate surety.

STEP BY STEP INSTRUCTIONS
Item 1: What is the permit number? DO NOT complete this
item if you do not know the TTB permit number assigned to
your business. Only a manufacturer of tobacco products
who has more than one factory may enter more than one
TTB permit number.
Item 2: What Is the Principal/Obligor legal name?
If your business is a: Your legal name is:
Sole proprietorship

Your full name

Partnership

The name of each partner, or the
name of the partnership as filed with
a State or local government

Corporation,
association, limited
liability company, or
other business

The name as stated on your
documents filed with a State or local
government

D. Where can I get assistance with this form? Contact a specialist at
the National Revenue Center by phone at 1-877-882-3277, or send
an email to [email protected] or [email protected]. Please visit
our website at http://www.ttb.gov/tobacco/index.shtm for additional
information.
E. How do I make corrections to the bond if I make a mistake? If
you or the corporate surety make any alteration or erasure to this
bond, you and the corporate surety must identify, initial, and date the
correction.
F. May I submit this bond on more than one sheet? We prefer that
you submit this bond on a single sheet. However, if that is not
possible, put your business’s legal name, employer identification
number, and TTB permit number (if assigned) on any additional
sheets.
G. Must I submit two copies and must each copy have original
signatures? You must submit two identical copies of this bond and
all individuals required to sign the bonds must sign them in ink. If we
approve the bonds, we will keep one copy and return the other copy
to you for your records.
H. Where do I send this bond? Send both signed copies of the bond
and necessary attachments to:
TTB, National Revenue Center
550 Main Street, Ste. 8002
Cincinnati, OH 45202-5215

Item 7: Do I file an individual or blanket bond? If you
only have one location, select an individual bond. A blanket
bond may only be filed by a manufacturer of tobacco products
who has more than one factory with an assigned permit
number covered by the bond. (NOTE: IF YOU HAVE ONLY
ONE PERMIT NUMBER TO ENTER IN ITEM 1, YOU MUST
FILE AN INDIVIDUAL BOND).

Item 8: What is the effective date of this bond? If
accepted by TTB, the bond is effective according to its terms
on and after the date inserted in the space provided. If no
effective date is inserted, the date of execution (see Item 11)
will be the effective date of the bond.
Item 9: How do I determine the bond amount?
Bond for:

Item 2: What is my premises address? This is the address

where your factory(ies) is(are) located or your export warehouse
is located.

Item 5: What is an Employer Identification Number (EIN)?
This is the nine-digit number that the Internal Revenue
Service assigns to your business. If you do not have an EIN,
you must obtain one from the Internal Revenue Service
(IRS), using IRS Form SS-4.

Proprietor of
export
warehouse

Item 6: What kind of bond do I file?
• An original bond when you start or acquire a business to
operate a tobacco product or cigarette papers and tubes
factory, or an export warehouse.
• A strengthening bond to add more coverage to your
existing bond.
• A superseding bond to replace your previous bond(s) or
to change the collateral filed with your bond.
TTB F 5200.29 (10/2018)

One factory of a
manufacturer of
tobacco
products
(individual
bond)

Dollar ($) amount
Minimum: $1,000 Maximum: $200,000
The amount of the bond may not be less
than the estimated amount of tax that
may, at any time, constitute a charge
against the bond. The amount must
reflect the amount of tax liability on
tobacco products and cigarette papers
and tubes at the export warehouse at any
time, including the amount of tax liability
on products for which satisfactory
evidence of exportation or other
authorized disposition has not been
received by TTB.
Minimum: $1,000 Maximum: $250,000
when manufacturing and/or receiving in
bond:
Cigarettes; or any combination of tobacco
products.
Maximum: $150,000 when manufacturing
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Bond for:

Dollar ($) amount
and/or receiving in bond only one type of
tobacco product other than cigarettes.
The bond shall be not less than the total
amount of tax liability on all tobacco
products manufactured in the factory,
received in bond from other factories and
from export warehouses, and released to
the manufacturer in bond from customs
custody.
1) Determine the amount of an individual
bond for each factory as described
above, AND

2) If the total amount of individual bonds
would be:
More than one
• $250,000 or less, then the amount
factory of a
of the blanket bond will be the total
manufacturer of
of the individual bonds.
tobacco
• More than $250,000 but not more
products,
than $500,000, then the amount of
operating under
the blanket bond is $250,000 plus
multiple permits
50 percent of the total amount that is
(blanket bond)
more than $250,000.
• More than $500,000, then the
amount of the blanket bond is
$375,000 plus 25 percent of the total
amount that is more than $500,000.

Item 11: Must I provide a date when I sign the bond?
Yes, the date on the bond form is the date the Principal and
the surety company, or in the case of a collateral bond, the
Obligor, sign the bond agreeing to the terms of the bond.
Item 11: How must the corporate surety sign this form?
An authorized individual must sign for the corporate surety
and affix the corporate surety's seal in the designated area.
Also, the corporate surety must attach a power of attorney
authorizing the individual who signs on its behalf. The Power
of Attorney Certification date must be the same or later than
the date the bond is signed.
Item 11:

How does the Principal/Obligor sign this bond?

If your
business is a:

a. Your full name; OR
Sole
proprietorship

Item 10b-c: What type of collateral may I submit? Cash in
the form of a certified check or United States postal money
orders, or Treasury Notes or Treasury Bonds. For Treasury
Notes or Treasury Bonds, the maturity date of the notes and
bonds must be two years or more. Note: A security
purchased through Treasury Direct CANNOT be used as
collateral because it cannot be transferred into the
Federal Reserve Bank holding account.
Item 10c:
Where do I get the CUSIP number? The
CUSIP number will be listed as a description on the
document you receive from the bank or broker from whom
your Treasury Note or Bond was purchased. If your note or
bond is with a Federal Reserve Bank they will provide the
CUSIP number and other information.

b. An individual for whom you have filed
TTB F 5000.8, Power of Attorney, that
grants the authority to sign this bond.
a. Each partner; OR

Partnership

b. The partner who has been given the
authority to sign by the Articles of
Partnership or similar agreement of all
the partners that you have filed with
your application for a TTB permit; OR
c. An individual for whom you have filed
TTB F 5000.8, Power of Attorney, that
grants the authority to sign this bond.

Minimum: $1,000 Maximum: $20,000
Bond must equal or exceed the maximum
Manufacturer of tax liability for the total amount of
cigarette papers cigarette papers and tubes manufactured
and tubes
and/or received in bond during any
calendar month.

Signature:

Corporation,
association,
limited liability
company, or
other business

a. An officer who has authority by the
business documents that you have
filed with your TTB application for a
TTB permit; OR
b. An individual for whom you have filed
TTB F 5000.8, Power of Attorney, that
grants the authority to sign this bond.

Item 11: Do I need a seal? If your business is a
corporation, association, or other business, you may have a
seal. A seal is adopted and used by a business for
authenticating its corporate acts and executing legal
instruments. If your business has a seal, affix it on the form
in the designated area of item 11.
Item 11: When do I need two witnesses and what must
they do? If your business has no seal, two witnesses must
sign and testify to the fact that you signed the bond in their
presence. Each witness must print his/her name in addition
to signing his/her name.

PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. We use this information to determine whether you are qualified to operate as
a manufacturer of tobacco products, an export warehouse proprietor, or a manufacturer of cigarette papers and tubes. We must identify the
manufacturer or proprietor, the corporate surety, and the penal sum of the bond. The information we request is required for you to obtain a benefit and
is mandatory by law (26 U.S.C. 5711).
We estimate the average burden associated with this collection to be 1 hour per manufacturer or proprietor, depending on individual circumstances.
Address your comments concerning the accuracy of this burden 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 you are not required to respond to, a collection of information unless it displays a current, valid OMB
control number.

TTB F 5200.29 (01/2012)

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OMB No. 1513-0103 (08/31/2015)
DEPARTMENT
DEPARTMENT OF
OF THE
THE TREASURY
TREASURY

1. PERMIT NUMBER(S)

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

TOBACCO BOND

TOBACCO
BOND
(Please
read instructions
carefully.)
(Please read instrucions carefully.)

2. PRINCIPAL/OBLIGOR LEGAL NAME AND PREMISES ADDRESS
(Number, Street, City, State, ZIP Code)

3. PRINCIPAL/OBLIGOR MAILING ADDRESS
(If different than Premises Address)

4. BUSINESS CONDUCTED UNDER THIS BOND (check one box only):

Manufacturer of Tobacco Products

Export Warehouse Proprietor

5. EMPLOYER IDENTIFICATION NUMBER (EIN)

Manufacturer of Cigarette Papers and Tubes

6. BOND KIND (check one box only)

Original
7. BOND TYPE (check one box only)

Individual bond

8. BOND EFFECTIVE DATE

Strengthening

Superseding

9. AMOUNT OF THIS BOND

$

Blanket bond

10. BOND CATEGORY (Select only one category (i.e. ‘Surety,’ ‘Cash,’ or ‘Treasury Note/Bond’) and complete corresponding items to right of selection.)

a.

SURETY:

SURETY NAME
BOND NUMBER

b.

CASH:

c.

TREASURY
NOTE/BOND**

CHECK NUMBER(S) (cashier’s check or U.S. postal money order)
CUSIP NO

INTEREST RATE

MATURITY DATE

ISSUE DATE

%

** This bond is secured by the Treasury collateral (T-Note) described above or by a T-Note resulting from reinvestment of the full proceeds from the TNote described above. T-Note collateral reinvestment will automatically occur upon maturity, unless the obligor notifies TTB in writing at least 45
days prior to the maturity date, that the T-Note proceeds should not be reinvested and the obligor requests this bond be terminated.
11. BOND EXECUTION (By signing this document you acknowledge and agree to the terms and conditions described on page 4 of this form.)

We witness our hands and seals this

day of

, 20

. Signed, sealed, and delivered in the presence of--

SURETY NAME

PRINCIPAL/OBLIGOR NAME

SURETY REPRESENTATIVE SIGNATURE

PRINCIPAL/OBLIGOR REPRESENTATIVE SIGNATURE

X

X

SURETY REPRESENTATIVE PRINTED NAME AND TITLE

PRINCIPAL/OBLIGOR REPRESENTATIVE PRINTED NAME AND TITLE

Impress
Surety
Seal

I declare that the surety’s
seal is affixed to this form in
accordance with TTB
regulations.

PRINT/SIGN, WITNESS 1
(If no seal)

Alterations made on this bond
before and after execution were PRINT/SIGN, WITNESS 2
made with the consent of the
(If no seal)
Principal/Obligor __________

I/We declare that the
corporation or LLC seal is
affixed to this form in
accordance with TTB
regulations.
The corporation/LLC
has no seal.

Principal/
Obligor
Seal

and Surety __________.
DIRECTOR, NATIONAL REVENUE CENTER APPROVAL: On behalf of the United States, I approve the foregoing bond, which has been executed in
due form in compliance with the applicable laws, regulations, and instructions.

12(a).SIGNATURE OF AUTHORIZED OFFICIAL, ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

12(b). DATE APPROVED

Director, National Revenue Center
TTB F 5200.29 (01/2012)

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TERMS AND CONDITIONS OF THIS BOND
PURPOSE: The above principal/obligor has filed an application
to operate as a manufacturer of tobacco products or an export
warehouse proprietor, or the above principal/obligor has filed this
bond to qualify as a manufacturer of cigarette papers and/or
tubes.
DEFINITIONS:
Principal: A person who is engaged or intends to engage in a
business as a manufacturer of tobacco products, an export
warehouse proprietor, or a manufacturer of cigarette papers
and tubes covered by a surety bond.
Obligor: A person who is engaged or intends to engage in a
business as a manufacturer of tobacco products, an export
warehouse proprietor, or a manufacturer of cigarette papers
and tubes covered by a collateral bond.
Collateral bond: A bond secured by tangible assets such as
cash, or United States Treasury Bond or Note.
CONDITIONS: The person who is engaged, or intends to
engage, in a business as a manufacturer of tobacco products, an
export warehouse proprietor, or a manufacturer of cigarette
papers and tubes is identified in items 1 through 5. Item 2
identifies the premises where such person is engaged, or intends
to engage, in business as a manufacturer of tobacco products, an
export warehouse proprietor, or manufacturer of cigarette papers
and tubes. We, the manufacturer of tobacco products, export
warehouse proprietor, or manufacturer of cigarette papers and
tubes, and the corporate surety, stated in item 11 on this bond,
promise to pay the amount of this bond in lawful money of the
United States to the United States of America. This bond firmly
binds us individually, our heirs, executors, administrators,
successors, and assigns.
LIABILITY: I, as the person who is engaged, or intends to
engage, in the business as a manufacturer of tobacco products,
an export warehouse proprietor, or a manufacturer of cigarette
papers and tubes, agree to pay the taxes, including penalties and
interest, for which I become liable to the United States under
Chapter 52 or Section 7652 of Title 26 of the United States Code
and promulgating regulations. Until such payments have been
made, this bond remains in full force and effect for the business
identified in items 1 through 5 of this form. Furthermore, I agree
that an installment agreement to pay such taxes between the
United States and myself does not affect the United States' ability
to pursue remedies against me under this bond.
COMPLIANCE: If I or the corporate surety do not comply
faithfully in all respects with such laws and regulations identified
in the above paragraph, this bond remains in full force and effect
for the business identified in items 1 through 5 of this form.
CHANGES WHILE BOND IS IN EFFECT: As a manufacturer of
tobacco products or an export warehouse proprietor, I agree that
this bond extends and applies to any change that requires me to
file an application for a new or amended permit. As a
manufacturer of cigarette papers and tubes, I agree that this
bond extends and applies to any change which would require me
to file an extension of coverage of bond, which would include a
change in location.
DEFAULT: If the principal of a surety bond fails to fulfill any of the
terms or conditions of this bond, the United States may seek
compensation and pursue its remedies independently from either
the principal or surety, or jointly from both. The surety hereby
waives any right or privilege it may have of requiring, upon notice,
or otherwise, that the United States will first commence action,
intervene in any action of any nature whatsoever already
TTB F 5200.29 (01/2012)

commenced or otherwise exhaust its remedies against the
principal.
If the Obligor of a collateral bond fails to fulfill any of the terms or
conditions of this bond, the United States may apply any
outstanding tax liability (including any penalties or interest) against
the collateral deposited. TTB may use this bond’s collateral to
satisfy any of my liabilities under this bond. This authorization is
irrevocable.
RELIEF OF CORPORATE SURETY: TTB may relieve a
corporate surety from liability under this bond if the corporate
surety complies with the applicable regulations; however, the
corporate surety remains liable for any obligations incurred before
the date that TTB relieves the corporate surety in writing from
liability under the bond. The surety may at any time give notice in
writing to the principal and to TTB that it desires to be relieved as
to any future liability incurred by the principal. The notice must be
executed for the surety by an authorized officer or by an
empowered attorney-in-fact. The notice must be accompanied by
proof of service on the principal. The bond must be terminated as
to future liability upon the expiration of 90 days after the date on
which TTB acknowledges in writing to the surety that TTB has
received proof that the principal has been properly notified. The
surety must not be liable for any obligations that the principal
incurs on and after the termination date of the bond. After the
bond is terminated, the surety must remain bound with respect to
any liability for unpaid taxes, penalties and interest, not in excess
of the amount of this bond, incurred by the principal prior to the
termination date of this bond.
BOND EFFECTIVE DATE: If accepted by the United States, the
bond will be effective according to its terms on and after the date
without notice to the principal/obligor. Provided, that if no effective
date is inserted in the space provided, the date of execution will
be the effective date of the bond.
Privacy Act Information
We provide this information to comply 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? We
require this information under the authority of 26 U.S.C. 5711. You
must disclose this information to obtain authority to conduct
manufacturing or export warehousing operations.
2. What is the purpose of this information collection? You
provide this information to identify yourself as a manufacturer of
tobacco products, an export warehouse proprietor, or a manufacturer
of cigarette papers and tubes, to give us a bond for your compliance
with the requirements to operate such a factory or warehouse, and to
identify your bond's collateral or surety company.
3. How does TTB routinely use this information? We use this
information for the purposes described in paragraph 2. Also, we may
disclose the information to other Federal, State, foreign, and local law
enforcement and regulatory agency personnel to verify information on
the form where such disclosure is not prohibited by law. We may
disclose the information to the Justice Department if it appears that
the furnishing of false information may constitute a violation of Federal
law. Finally, we may disclose the information to members of the public
in order to verify information on the form where such disclosure is not
prohibited by law.
4. What is the effect of my not supplying the information TTB
requests? If you fail to supply complete information, then we will
delay processing and may disapprove your bond and pending
application(s).

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