Records of Operations - Importer of Tobacco Products or Processed Tobacco

The Internal Revenue Code (IRC) at 26 U.S.C. 5741 requires all manufacturers and importers of tobacco products, processed tobacco, or cigarette papers and tubes, and all export warehouse proprietors to keep records as the Secretary of the Treasury prescribes by regulation, subject to government inspection during business hours. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 41 require importers of tobacco products or processed tobacco to maintain the usual and customary records kept during the normal course of business showing the receipt and disposition of imported tobacco products or processed tobacco. This information collection is necessary to protect the revenue, as it allows TTB to verify that the appropriate Federal excise taxes are paid on imported tobacco products and detect diversion of processed tobacco, which is not taxed, to taxable tobacco product manufacturing.

The latest form for Records of Operations - Importer of Tobacco Products or Processed Tobacco expires 2022-10-31 and can be found here.