TTB 5210.9 Inventory--Manufacturer of Tobacco Products or Processed

OMB No. 1513-0032
FOR TTB USE ONLY

DEPARTMENT OF THE TREASURY

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

AUDITED BY

INVENTORY – MANUFACTURER OF TOBACCO PRODUCTS OR
PROCESSED TOBACCO
(File in duplicate - See instructions below)

1. NAME OF MANUFACTURER

DATE OF AUDIT

3. PERMIT NUMBER

5. TYPE OF INVENTORY
(Check applicable box)
COMMENCING

2. PREMISES ADDRESS (Number, Street, City, State and ZIP Code)
4. DATE OF INVENTORY

CONCLUDING
SPECIAL

ARTICLE

6. TOBACCO PRODUCTS IN BOND 7. TAX DETERMINED

a. Small Cigarettes (number)
b. Large Cigarettes (number)
c. Small Cigars (number)
d. Large Cigars (number)
e. Chewing Tobacco (pounds)
f. Snuff (pounds)
g. Pipe Tobacco (pounds)
h. Roll-Your-Own Tobacco (pounds)
8. PROCESSED TOBACCO IN FACTORY (Pounds)

Under the penalties of perjury, I declare that this inventory includes all cigars, cigarettes, chewing tobacco, snuff, pipe
tobacco, roll-your own tobacco, and processed tobacco required to be accounted for and is, to the best of my knowledge and
belief, true, and accurate.
9. SIGNATURE

10. DATE

11. 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 processed tobacco reported in
this inventory, and I am satisfied that the inventory is accurate.
12. SIGNATURE OF TTB OFFICER

TTB F 5210.9 (09/2017)

13. TITLE

14. DATE

INSTRUCTIONS
When required. Manufacturers of tobacco products or of
processed tobacco are required by regulations (27 CFR Part 40)
to make a true and accurate inventory at the time of commencing
business, at the time of concluding business, and at such other
time as the appropriate Alcohol and Tobacco Tax and Trade
Bureau (TTB) officer may require. Such inventories will be made
and the date entered in item 5 of this form as the DATE OF
INVENTORY as follows:
Commencing inventory. To be made as of the date of
commencing business (which will be the effective date of the
permit); at the time of transferring ownership; and at the time of
changing location of the factory.
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. Where a fiduciary
takes over the business for liquidation and files a statement and
extension of coverage of the manufacturer's bond, as provided by
regulations, no concluding inventory is necessary until the
fiduciary liquidates the business. For tobacco products
manufacturers, 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. For
processed tobacco manufacturers, the DATE OF INVENTORY

will be the date operations are discontinued, or in the case
of transfer of ownership the date preceding the commencing
inventory of the successor.
Special inventory. To be made whenever required by any TTB
officer. When such an inventory is made as of the beginning of
business on any day, that date will be entered as the DATE OF
INVENTORY, and when made as of the close of business on any
day, will be considered as made at the beginning of business of
the next calendar day and such date entered as the DATE OF
INVENTORY.
Items to be included. Inventories must include all cigars,
cigarettes, chewing tobacco, snuff, pipe tobacco, roll-your-own
tobacco, and processed tobacco required to be accounted for in
the records. Report quantity of chewing tobacco, snuff, pipe
tobacco, roll-your-own tobacco, and processed tobacco in pounds
and fractions of a pound rounded to two decimal places.
Preparation and disposition. The inventory should be prepared
by the manufacturer in duplicate, the original submitted to the
Director, National Revenue Center, 550 Main St, Ste 8002,
Cincinnati, OH, 45202-5215. The duplicate copy will be retained
by the manufacturer.
Verification by TTB officer. The TTB officer's certificate will be
executed only when a TTB officer requires verification and has
personally examined and verified the inventory.

PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. The purpose of this information is to establish a basis for
verification of tax liability. This form is subject to TTB inspection. Completion of this form is mandatory; see 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, 1310 G Street, NW.,
Box 12, Washington, D.C. 20005.
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 5210.9 (09/2017)