Frequently Asked Questions - Tobacco General | TTB: Alcohol and Tobacco Tax and Trade Bureau

<!DOCTYPE html> <html lang="en" dir="ltr"> <head> <meta charset="utf-8" /> <script async src="https://www.googletagmanager.com/gtag/js?id=G-GV8J283MWH"></script> <script>window.dataLayer = window.dataLayer || [];function gtag(){dataLayer.push(arguments)};gtag("js", new Date());gtag("set", "developer_id.dMDhkMT", true);gtag("config", "G-GV8J283MWH", {"groups":"default","page_location":location.pathname + location.search + location.hash});gtag("config", "G-KGBRCK3LMZ", {"groups":"default","page_location":location.pathname + location.search + location.hash});gtag("config", "G-WENCZ3Y3YM", {"groups":"default","page_location":location.pathname + location.search + location.hash});</script> <link rel="canonical" href="https://www.ttb.gov/regulated-commodities/tobacco/faqs-general" /> <script>(function(c,l,a,r,i,t,y){ c[a]=c[a]||function(){(c[a].q=c[a].q||[]).push(arguments)}; t=l.createElement(r);t.async=1;t.src="https://www.clarity.ms/tag/"+i; y=l.getElementsByTagName(r)[0];y.parentNode.insertBefore(t,y); })(window, document, "clarity", "script", "nj5fapxh72"); </script> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <link rel="icon" href="/themes/custom/ttb/favicon.ico" type="image/vnd.microsoft.icon" /> <title>Frequently Asked Questions - Tobacco General | TTB: Alcohol and Tobacco Tax and Trade Bureau</title> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_4odSWTDrGaQNBnjFXdsq1MkClNyh06mp1z25WoXb5_I.css?delta=0&language=en&theme=ttb&include=eJxNiFEKgzAQBS-0uNALyYa8huCaSN7a2tsr0kJ_hpnhh4FVkxFSzN2itocaieDf-JlEJC3ek7ngCK9t0Tz2zXz6prwq3tSb09rz7pCECIwZx9aJPD-rX0ktaBjmJ_-7Mv8" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_mlq9HJM92ohSsju0qR0Eq_JOCjeRQ_Hd5rjxF7gXNBU.css?delta=1&language=en&theme=ttb&include=eJxNiFEKgzAQBS-0uNALyYa8huCaSN7a2tsr0kJ_hpnhh4FVkxFSzN2itocaieDf-JlEJC3ek7ngCK9t0Tz2zXz6prwq3tSb09rz7pCECIwZx9aJPD-rX0ktaBjmJ_-7Mv8" /> <script>!function(e){var n="https://s.go-mpulse.net/boomerang/";if("False"=="True")e.BOOMR_config=e.BOOMR_config||{},e.BOOMR_config.PageParams=e.BOOMR_config.PageParams||{},e.BOOMR_config.PageParams.pci=!0,n="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="B84AN-PBGG6-7J89A-92ERD-SHLCV",function(){function e(){if(!o){var e=document.createElement("script");e.id="boomr-scr-as",e.src=window.BOOMR.url,e.async=!0,i.parentNode.appendChild(e),o=!0}}function t(e){o=!0;var n,t,a,r,d=document,O=window;if(window.BOOMR.snippetMethod=e?"if":"i",t=function(e,n){var t=d.createElement("script");t.id=n||"boomr-if-as",t.src=window.BOOMR.url,BOOMR_lstart=(new Date).getTime(),e=e||d.body,e.appendChild(t)},!window.addEventListener&&window.attachEvent&&navigator.userAgent.match(/MSIE [67]\./))return window.BOOMR.snippetMethod="s",void t(i.parentNode,"boomr-async");a=document.createElement("IFRAME"),a.src="about:blank",a.title="",a.role="presentation",a.loading="eager",r=(a.frameElement||a).style,r.width=0,r.height=0,r.border=0,r.display="none",i.parentNode.appendChild(a);try{O=a.contentWindow,d=O.document.open()}catch(_){n=document.domain,a.src="javascript:var d=document.open();d.domain='"+n+"';void(0);",O=a.contentWindow,d=O.document.open()}if(n)d._boomrl=function(){this.domain=n,t()},d.write("<bo"+"dy onload='document._boomrl();'>");else if(O._boomrl=function(){t()},O.addEventListener)O.addEventListener("load",O._boomrl,!1);else if(O.attachEvent)O.attachEvent("onload",O._boomrl);d.close()}function a(e){window.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!window.BOOMR||!window.BOOMR.version&&!window.BOOMR.snippetExecuted){window.BOOMR=window.BOOMR||{},window.BOOMR.snippetStart=(new Date).getTime(),window.BOOMR.snippetExecuted=!0,window.BOOMR.snippetVersion=12,window.BOOMR.url=n+"B84AN-PBGG6-7J89A-92ERD-SHLCV";var i=document.currentScript||document.getElementsByTagName("script")[0],o=!1,r=document.createElement("link");if(r.relList&&"function"==typeof r.relList.supports&&r.relList.supports("preload")&&"as"in r)window.BOOMR.snippetMethod="p",r.href=window.BOOMR.url,r.rel="preload",r.as="script",r.addEventListener("load",e),r.addEventListener("error",function(){t(!0)}),setTimeout(function(){if(!o)t(!0)},3e3),BOOMR_lstart=(new Date).getTime(),i.parentNode.appendChild(r);else t(!1);if(window.addEventListener)window.addEventListener("load",a,!1);else if(window.attachEvent)window.attachEvent("onload",a)}}(),"".length>0)if(e&&"performance"in e&&e.performance&&"function"==typeof e.performance.setResourceTimingBufferSize)e.performance.setResourceTimingBufferSize();!function(){if(BOOMR=e.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var n=""=="true"?1:0,t="",a="bdpnbetilbdjqz2do77q-f-e87bc65e4-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,o={"ak.v":"39","ak.cp":"1587907","ak.ai":parseInt("1019259",10),"ak.ol":"0","ak.cr":1,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"76b9b7e","ak.r":40747,"ak.a2":n,"ak.m":"dscb","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":57364,"ak.gh":"104.88.70.148","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"bbr","ak.t":"1732474879","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==3HN1GQwBu1Le0M6bsakyO7u5aU4WuNQ9UB2WzBMif55XNIkVZhpueiW5+nHvtHlQ4+fcmKSb6rExwH5j7Em2oZke0+UYBHOfBmHalpGlONEiSZL4JE2s2uybbP/S5+Ieqsyr9SdCAWZABx4f/8Tb3nEHm8S7YY3Ud9r0XnzAr6fPoraU90UFFYThhUEIu0HnGKq49fMCZQ/m+D6nCSmHGmLRSr5vM/ylIaVgIu3zcmTlwLAbLj/aiFEE46Vu+daT7QC/rgLWvjVDrOYYalEoMYLt86hxAioPMEmFKJZqsqoIcPk7gZtJYY6kNONZn31TkJiN9CEng21aMcbV7PbmaahlrsjV8uFwXwW3xr9cHrnJPPH1YKGczWodmkVB860oqmTXZ15xychwL6+tbrksrosM4fCGLpckgDXnHFDteP0=","ak.pv":"15","ak.dpoabenc":"","ak.tf":i};if(""!==t)o["ak.ruds"]=t;var r={i:!1,av:function(n){var t="http.initiator";if(n&&(!n[t]||"spa_hard"===n[t]))o["ak.feo"]=void 0!==e.aFeoApplied?1:0,BOOMR.addVar(o)},rv:function(){var e=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(e)}};BOOMR.plugins.AK={akVars:o,akDNSPreFetchDomain:a,init:function(){if(!r.i){var e=BOOMR.subscribe;e("before_beacon",r.av,null,null),e("onbeacon",r.rv,null,null),r.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="path-regulated-commodities"> <a href="#main-content" class="usa-sr-only visually-hidden focusable skip-link"> Skip to main content </a> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <div class="usa-banner"> <div class="usa-accordion"> <header class="usa-banner__header"> <div class="usa-banner__inner"> <div class="grid-col-auto"> <img class="usa-banner__header-flag" src="/libraries/uswds/dist/img/us_flag_small.png" alt="U.S. flag"> </div> <div class="grid-col-fill tablet:grid-col-auto"> <p class="usa-banner__header-text">An official website of the United States government</p> <p class="usa-banner__header-action" aria-hidden="true">Here’s how you know</p> </div> <button class="usa-accordion__button usa-banner__button" aria-expanded="false" aria-controls="gov-banner"> <span class="usa-banner__button-text">Here’s how you know</span> </button> </div> </header> <div class="usa-banner__content usa-accordion__content" id="gov-banner" hidden> <div class="grid-row grid-gap-lg"> <div class="usa-banner__guidance tablet:grid-col-6"> <img class="usa-banner__icon usa-media-block__img" src="/libraries/uswds/dist/img/icon-dot-gov.svg" alt="Dot gov"> <div class="usa-media-block__body"> <p> <strong>The .gov means it’s official.</strong> </p> <p> Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site. </p> </div> </div> <div class="usa-banner__guidance tablet:grid-col-6"> <img class="usa-banner__icon usa-media-block__img" src="/libraries/uswds/dist/img/icon-https.svg" alt="Https"> <div class="usa-media-block__body"> <p> <strong>The site is secure.</strong> </p> <p> The <strong>https://</strong> ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely. </p> </div> </div> </div> </div> </div> </div> <div class="usa-overlay"></div> <header class="treas-header" role="banner"> <div class="treas-header__wrap"> <div class="region region-header"> <div id="block-ttb-site-branding" class="block block-system block-system-branding-block"> <div id="treas-logo-title"> <a href="/" title="Home" rel="home" class="navbar-brand d-flex align-items-center treas-header__title"> <img src="/themes/custom/ttb/assets/img/TTB_logo_web.svg" aria-label="TTB - Alcohol and Tobacco Tax and Trade Bureau" alt="TTB - Alcohol and Tobacco Tax and Trade Bureau" class="treas-header__logo"/> </a> </div> </div> <div id="block-ttb-headerreportfraudttbtipsonlinebutton" class="block block-block-content block-block-content1ac46d87-2abb-462f-8327-10275f0650eb"> <div class="content"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><div><a class="usa-button usa-button--alternate hidden-sm" href="/about-ttb/ttb-tip-line">Report Fraud: TTB Tips Online</a></div></div> </div> </div> <button class="usa-menu-btn" type="button"> <svg class="usa-icon" aria-hidden="true" focusable="false" role="img"> <use xlink:href="/libraries/uswds/dist/img/sprite.svg#menu"></use> </svg> Menu </button> </div> </div> </header> <div class="treas-main-nav usa-nav"> <div class="grid-container"> <div class="grid-row"> <div class="grid-col"> <button class="usa-nav__close"> <img src="/themes/custom/gallatin2/img/close-white.svg" alt="close" /> </button> </div> </div> <nav class="grid-row" role="navigation"> <div class="grid-col-12"> <ul class="usa-nav__primary treas-main-nav__list usa-accordion"> <li class="usa-nav__primary-item treas-main-nav__list-item "> <button class="usa-accordion__button usa-nav__link treas-main-nav__link" aria-expanded="false" aria-controls="megamenu-1"> <span>Who We Are</span> </button> <ul id="megamenu-1" class="usa-nav__submenu usa-megamenu grid-row grid-gap-4 flex-justify-start" hidden> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/about-ttb" class="mega-menu-nav-parent "> <strong>About TTB</strong> </a> </li> <li class=" "> <a href="/about-ttb/organizational-chart-for-ttb" class=""> <span>Organizational Chart</span> </a> </li> <li class=" "> <a href="/business-central/consumer/about-us-what-we-do" class=""> <span>Our Mission</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices" class=""> <span>TTB Offices</span> </a> </li> <li class=" "> <a href="/about-ttb/history" class=""> <span>The TTB Story</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/about-ttb/contact-us" class="mega-menu-nav-parent "> <strong>Contact Us</strong> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices" class=""> <span>Offices</span> </a> </li> <li class=" "> <a href="/nrc/contact-nrc" class=""> <span>NRC Call Center</span> </a> </li> <li class=" "> <a href="/alfd/contact-information" class=""> <span>ALFD Call Center</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/scientific-services-division" class=""> <span>Scientific Services Division</span> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/trade-investigations/trade-investigations-division-contacts" class=""> <span>Trade Investigations Division Contact Information</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/media" class=""> <span>Office of Congressional and Public Affairs</span> </a> </li> <li class=" "> <a href="/about-ttb/contact-us/contact-id" class=""> <span>Submit a Tip Online</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/about-ttb/who-we-are/offices" class="mega-menu-nav-parent "> <strong>TTB Offices</strong> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/executive-offices" class=""> <span>Executive Staff</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/management" class=""> <span>Office of Management</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/headquarters-operations" class=""> <span>Office of Headquarters Operations</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/field-operations" class=""> <span>Office of Field Operations</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/office-of-chief-information-officer" class=""> <span>Office of the Chief Information Officer</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/permitting-and-taxation" class=""> <span>Office of Permitting and Taxation</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/chief-counsel" class=""> <span>Office of Chief Counsel</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/chief-of-staff" class=""> <span>Office of External Affairs/Chief of Staff</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/about-ttb/careers" class="mega-menu-nav-parent "> <strong>Careers</strong> </a> </li> <li class=" "> <a href="/about-ttb/careers" class=""> <span>Opportunities at a Glance</span> </a> </li> </ul> </li> </ul> </li> <li class="usa-nav__primary-item treas-main-nav__list-item "> <button class="usa-accordion__button usa-nav__link treas-main-nav__link" aria-expanded="false" aria-controls="megamenu-2"> <span>What We Do</span> </button> <ul id="megamenu-2" class="usa-nav__submenu usa-megamenu grid-row grid-gap-4 flex-justify-start" hidden> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/business-central/consumer/about-us-what-we-do" class="mega-menu-nav-parent "> <strong>Program Areas</strong> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol" class=""> <span>Beverage Alcohol</span> </a> </li> <li class=" "> <a href="/regulated-commodities/industrial-alcohol" class=""> <span>Industrial Alcohol</span> </a> </li> <li class=" "> <a href="/regulated-commodities/tobacco" class=""> <span>Tobacco</span> </a> </li> <li class=" "> <a href="/regulated-commodities/formulation" class=""> <span>Formulation</span> </a> </li> <li class=" "> <a href="/regulated-commodities/labeling/labeling-resources" class=""> <span>Labeling Resources</span> </a> </li> <li class=" "> <a href="/business-central/advertising/alcohol-beverage-advertising" class=""> <span>Advertising</span> </a> </li> <li class=" "> <a href="/business-central/advertising/market-compliance-office" class=""> <span>Market Compliance</span> </a> </li> <li class=" "> <a href="/business-central/trade-practices" class=""> <span>Trade Practices</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/international-affairs-division" class=""> <span>International Affairs</span> </a> </li> <li class=" "> <a href="/about-ttb/outreach/outreach-program" class=""> <span>TTB Outreach</span> </a> </li> <li class=" "> <a href="/regulated-commodities/firearms" class=""> <span>Firearms/Ammunition Excise Tax</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/laws-regulations-and-public-guidance" class="mega-menu-nav-parent "> <strong>Regs and Guidance</strong> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/other/statutes" class=""> <span>Statutes</span> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/other/regulations" class=""> <span>Regulations</span> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/rulings" class=""> <span>Rulings</span> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/procedures" class=""> <span>Procedures</span> </a> </li> <li class=" "> <a href="/public-information/industry-circulars" class=""> <span>Industry Circulars</span> </a> </li> <li class=" "> <a href="/rrd/publications-in-federal-register" class=""> <span>Federal Register Publications</span> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/public-guidance" class=""> <span>Other Guidance</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/taxes/tax-audit/taxes-and-filing" class="mega-menu-nav-parent "> <strong>Taxes and Filing</strong> </a> </li> <li class=" "> <a href="/taxes/tax-audit/taxes-and-filing" class=""> <span>Overview</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/cbma/craft-beverage-modernization-and-tax-reform-cbmtra" class=""> <span>CBMA Tax Credits</span> </a> </li> <li class=" "> <a href="/online-services/epayment" class=""> <span>Pay.gov</span> </a> </li> <li class=" "> <a href="/taxes/tax-audit/excise-tax-and-export-due-dates" class=""> <span>Tax Returns and Reports Due</span> </a> </li> <li class=" "> <a href="/taxes/tax-audit/tax-and-fee-rates" class=""> <span>Tax Rates</span> </a> </li> <li class=" "> <a href="/business-central/business-tools/forms-helpful-hints-and-tips" class=""> <span>Preparing Returns</span> </a> </li> <li class=" "> <a href="/nrc/disaster-relief" class=""> <span>File Disaster Claims</span> </a> </li> <li class=" "> <a href="/taxes/tax-audit/taxpayer-relief-payment-options" class=""> <span>Taxpayer Relief</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/online-services/ttb-online-homepage" class="mega-menu-nav-parent "> <strong>Online Services</strong> </a> </li> <li class=" "> <a href="/online-services/ponl/customer-support" class=""> <span>Permits Online</span> </a> </li> <li class=" "> <a href="/regulated-commodities/labeling/colas" class=""> <span>COLAs Online</span> </a> </li> <li class=" "> <a href="/regulated-commodities/formulation" class=""> <span>Formulas Online</span> </a> </li> <li class=" "> <a href="/online-services/epayment" class=""> <span>Pay.gov</span> </a> </li> <li class=" "> <a href="/regulated-commodities/labeling/cola-public-registry" class=""> <span>Public COLA Registry</span> </a> </li> <li class=" "> <a href="/about-ttb/online-help-center" class=""> <span>Online Help Center</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/laws-regulations-and-public-guidance/enforcement" class="mega-menu-nav-parent "> <strong>Enforcement</strong> </a> </li> <li class=" "> <a href="/about-ttb/contact-us/contact-id" class=""> <span>Submit a Tip Online</span> </a> </li> <li class=" "> <a href="/business-central/fo/administrative-cases" class=""> <span>Administrative Actions</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/trade-investigations-division" class=""> <span>Investigations</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/tax-audit-division" class=""> <span>Audits</span> </a> </li> <li class=" "> <a href="/taxes/tax-audit/taxes-and-filing" class=""> <span>Taxes and Filing</span> </a> </li> <li class=" "> <a href="/scientific-services-division/bev-alc-product-diversion" class=""> <span>Beverage Product Diversion</span> </a> </li> <li class=" "> <a href="/regulated-commodities/tobacco/diversion" class=""> <span>Tobacco Diversion</span> </a> </li> </ul> </li> </ul> </li> <li class="usa-nav__primary-item treas-main-nav__list-item "> <button class="usa-accordion__button usa-nav__link treas-main-nav__link" aria-expanded="false" aria-controls="megamenu-3"> <span>TTB Audiences</span> </button> <ul id="megamenu-3" class="usa-nav__submenu usa-megamenu grid-row grid-gap-4 flex-justify-start" hidden> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <strong class="mega-menu-nav-parent-nolink">Industry Members</strong> </li> <li class=" "> <a href="/information-for" class=""> <span>Information For...</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/wine" class=""> <span>Wine Producers</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/distilled-spirits" class=""> <span>Distilled Spirits</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/beer" class=""> <span>Beer Producers</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/wholesaler" class=""> <span>Wholesalers</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/wholesaler" class=""> <span>Importers/Exporters</span> </a> </li> <li class=" "> <a href="/regulated-commodities/tobacco" class=""> <span>Tobacco Industry</span> </a> </li> <li class=" "> <a href="/regulated-commodities/firearms" class=""> <span>Firearms/Ammunition Excise Tax</span> </a> </li> <li class=" "> <a href="/regulated-commodities/industrial-alcohol" class=""> <span>Industrial Alcohol</span> </a> </li> <li class=" "> <a href="/business-central/state-and-local-government" class=""> <span>State and Local Government</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <strong class="mega-menu-nav-parent-nolink">Business Owners</strong> </li> <li class=" "> <a href="/business-central/small-business" class=""> <span>Small Business Owners</span> </a> </li> <li class=" "> <a href="/business-central/start-a-business" class=""> <span>Prospective Business Owners</span> </a> </li> <li class=" "> <a href="/nrc/retail-beverage-alcohol-dealers" class=""> <span>Beverage Alcohol Retailers</span> </a> </li> <li class=" "> <a href="/public-information/contracting" class=""> <span>Contracting with TTB</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <strong class="mega-menu-nav-parent-nolink">Public</strong> </li> <li class=" "> <a href="/business-central/consumer" class=""> <span>Consumer Corner</span> </a> </li> <li class=" "> <a href="/business-central/consumer/consumer-product-safety" class=""> <span>Product Safety and Testing</span> </a> </li> <li class=" "> <a href="/business-central/consumer/health-warning-statements" class=""> <span>Health Warning Statements</span> </a> </li> <li class=" "> <a href="/public-information/researcher-resources" class=""> <span>Research Resources</span> </a> </li> <li class=" "> <a href="/public-information/researcher-resources/student-questions" class=""> <span>Student Questions</span> </a> </li> <li class=" "> <a href="/public-information/foia" class=""> <span>FOIA</span> </a> </li> </ul> </li> </ul> </li> <li class="usa-nav__primary-item treas-main-nav__list-item "> <button class="usa-accordion__button usa-nav__link treas-main-nav__link" aria-expanded="false" aria-controls="megamenu-4"> <span>Resources</span> </button> <ul id="megamenu-4" class="usa-nav__submenu usa-megamenu grid-row grid-gap-4 flex-justify-start" hidden> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/public-information/press-room" class="mega-menu-nav-parent "> <strong>Press Room</strong> </a> </li> <li class=" "> <a href="/public-information/ttb-newsletter" class=""> <span>TTB Newsletter</span> </a> </li> <li class=" "> <a href="/public-information/press-room/news-and-events" class=""> <span>News and Events</span> </a> </li> <li class=" "> <a href="/about-ttb/outreach/presentations" class=""> <span>Presentations</span> </a> </li> <li class=" "> <a href="/public-information/press-room/press-releases" class=""> <span>Press Releases</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/media" class=""> <span>Congressional Inquiries</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/business-central" class="mega-menu-nav-parent "> <strong>Business Central</strong> </a> </li> <li class=" "> <a href="/business-central/tutorials-and-resources" class=""> <span>TTB Learning Center</span> </a> </li> <li class=" "> <a href="/business-central" class=""> <span>Business Central</span> </a> </li> <li class=" "> <a href="/business-central/industry-startup-tutorial" class=""> <span>Industry Startup Tutorial</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/distilled-spirits/proofing-tutorial" class=""> <span>Proofing Video Series</span> </a> </li> <li class=" "> <a href="/business-central/tutorials-and-resources#online" class=""> <span>Guides and Tutorials</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/statistics" class="mega-menu-nav-parent "> <strong>Data & Statistics</strong> </a> </li> <li class=" "> <a href="/data" class=""> <span>Open Data</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/wine/wine-statistics" class=""> <span>Wine</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/beer/statistics" class=""> <span>Beer</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/distilled-spirits/statistics" class=""> <span>Distilled Spirits</span> </a> </li> <li class=" "> <a href="/regulated-commodities/tobacco/tobacco-statistics" class=""> <span>Tobacco</span> </a> </li> <li class=" "> <a href="/taxes/tax-audit/tax-collections" class=""> <span>Tax Collections</span> </a> </li> <li class=" "> <a href="/online-services/processing-times" class=""> <span>TTB Processing Times</span> </a> </li> <li class=" "> <a href="/public-information/foia/list-of-permittees" class=""> <span>List of Permittees</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/public-information/publications" class="mega-menu-nav-parent "> <strong>Publications</strong> </a> </li> <li class=" "> <a href="/public-information/foia/foia-annual-reports" class=""> <span>FOIA Reports</span> </a> </li> <li class=" "> <a href="/about-ttb/plans-and-reports" class=""> <span>Plans and Reports</span> </a> </li> <li class=" "> <a href="/public-information/publications/memorandum-of-understanding" class=""> <span>Memorandum of Understanding</span> </a> </li> <li class=" "> <a href="/public-information/ttb-newsletter" class=""> <span>TTB Newsletter</span> </a> </li> <li class=" "> <a href="/public-information/forms" class=""> <span>TTB Forms</span> </a> </li> <li class=" "> <a href="/public-information/publications/ttb-fact-sheets" class=""> <span>Fact Sheets</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/faqs" class="mega-menu-nav-parent "> <strong>FAQs</strong> </a> </li> <li class=" "> <a href="/faqs/alcohol" class=""> <span>Alcohol</span> </a> </li> <li class=" "> <a href="/faqs/faet-faqs" class=""> <span>Firearms Excise Tax</span> </a> </li> <li class=" "> <a href="/faqs/alcohol?tid=8" class=""> <span>Advertising</span> </a> </li> <li class=" "> <a href="/faqs/alcohol?tid=9" class=""> <span>Labeling</span> </a> </li> <li class=" "> <a href="/faqs/alcohol?tid=9" class=""> <span>Formulation</span> </a> </li> <li class=" "> <a href="/faqs/alcohol?tid=7" class=""> <span>Permits</span> </a> </li> <li class=" "> <a href="/tobacco/faqs-general" class=""> <span>Tobacco</span> </a> </li> </ul> </li> </ul> </li> <li class="treas-main-nav__list-item treas-search-nav desktop:order-last order-first"> <button class="usa-accordion__button search-btn treas-main-nav__link" aria-expanded="false" aria-controls="megamenu-search"> <span>Search</span> </button> </li> </ul> </div> </nav> </div> </div> <div class="treas-search-menu grid-container" id="megamenu-search" hidden> <div class="grid-row"> <div class="grid-col"> <div class="treas-search-menu__component"> <div class="region region-search-menu"> <div id="megamenu-search" class="block block-searchgov-drupal block-searchgov-block"> <div class="content"> <form id="search_form" action="https://search.usa.gov/search" accept-charset="UTF-8" method="get"><input name="utf8" type="hidden" value="✓" /> <input type="hidden" name="affiliate" id="affiliate" value="ttb" /> <label for="query">Enter Search Term(s):</label> <input type="text" name="query" id="query" autocomplete="off" placeholder="Enter keywords" class="usagov-search-autocomplete" /> <div class="adv-search-link"><a href="https://search.usa.gov/search/advanced?affiliate=ttb" class="hidden">Advanced Search</a></div> <input type="submit" name="commit" value="Search" data-disable-with="Search" /> </form> </div> </div> </div> </div> </div> </div> </div> <div class="treas-alert"> <div class="region region-alert"> <div class="views-element-container block block-views block-views-blockalert-banner-blocks-block-1" id="block-ttb-views-block-alert-banner-blocks-block-1"> <div class="content"> <div><div class="js-view-dom-id-a9f9984166a32b8614570bcb5c52ebb3a536595f0e13faa3348be4a9f6775eb5"> <div class="views-row"><div class="views-field views-field-field-alert-message"><div class="field-content"><div class="block usa-alert usa-alert--success usa-alert--slim usa-alert--no-icon" role="alert"> <div class="usa-alert__body"> <p class="usa-alert__text"><p class="text-align-center"><a href="https://my.ttb.gov/"><strong>CBMA Importer Claims System</strong></a><strong> | </strong><a href="/regulated-commodities/beverage-alcohol/cbma/cbma-imports" data-entity-type="node" data-entity-uuid="763e0e1f-65b6-4204-a7c8-d91b4c79c337" data-entity-substitution="canonical" title="Craft Beverage Modernization Act (CBMA) Import Resources"><strong>CBMA Import Resources</strong></a></p></p> </div> </div></div></div></div> </div> </div> </div> </div> </div> </div> <div class="region region-breadcrumb"> <div id="block-ttb-breadcrumbs" class="block block-system block-system-breadcrumb-block"> <div class="content"> <div class="treas-breadcrumb"> <div class="grid-container"> <div class="grid-row"> <div class="grid-col"> <nav aria-label="breadcrumb" class="treas-breadcrumb__nav"> <h2 id="system-breadcrumb" class="visually-hidden">Breadcrumb</h2> <ol class="treas-breadcrumb__list"> <li class="treas-breadcrumb__item" title="Home"> <a href="/" class="treas-breadcrumb__link">Home</a> </li> <li class="treas-breadcrumb__item" title="Regulated Commodities"> Regulated Commodities </li> <li class="treas-breadcrumb__item" title="Tobacco – TTB Regulated Industry"> <a href="/regulated-commodities/tobacco" class="treas-breadcrumb__link">Tobacco – TTB Regulated Industry</a> </li> <li class="treas-breadcrumb__item" title="Frequently Asked Questions - Tobacco General"> Frequently Asked Questions - Tobacco General </li> </ol> </nav> </div> </div> </div> </div> </div> </div> </div> <main class="usa-section" id="content"> <div id="main-content" class="grid-container"> <div class="grid-row grid-gap"> <div class="grid-col-12"> </div> </div> <div class="grid-row grid-gap"> <div class="region-content grid-col"> <div data-drupal-messages-fallback class="hidden"></div> <h1 class="margin-0">Frequently Asked Questions - Tobacco General</h1> <div class="views-element-container"><div data-allow-multiple class="js-view-dom-id-36309be5fcfd87e47ac36ba792be31290625206a028f9df8c25b7e88e3878343"> <header> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><div class="margin-top-2"><div class="usa-alert usa-alert--success"><div class="usa-alert__body" id="contactFooter"><h4 class="usa-alert__heading">CONTACT US</h4><p>Questions about FAQs? To comment on this page or to suggest a question, please contact the <a href="/about-ttb/who-we-are/offices/regulations-and-rulings-division" data-entity-type="node" data-entity-uuid="8ab65001-8d1b-4ae9-b5ac-ac65d6312c90" data-entity-substitution="canonical" title="Regulations and Rulings Division">Regulations and Rulings Division</a> using the contact us form or by telephone at <strong>202-453-2265</strong>. For other inquiries see our <a href="/node/124" data-entity-type="node" data-entity-uuid="eb54b192-fce5-494e-928a-be9a441d1917" data-entity-substitution="canonical" title="Contact Us">Contact Us</a> page or the <a href="/about-ttb/online-help-center" data-entity-type="node" data-entity-uuid="30d91801-b9e2-4b6c-a6f0-13b6233e9d28" data-entity-substitution="canonical" title="Online Help Center">TTB Online Help Center</a>.</p></div></div></div></div> <a href="/tobacco/faqs-general/print" target="_blank" class="margin-top-5" type="button" class="usa-button">Print this topic</a> </header> <form class="views-exposed-form bef-exposed-form usa-form" data-drupal-selector="views-exposed-form-faqs-tobacco-faqs" action="/regulated-commodities/tobacco/faqs-general" method="get" id="views-exposed-form-faqs-tobacco-faqs" accept-charset="UTF-8"> <div class="form-item js-form-item form-type-textfield js-form-type-textfield form-item-keyword js-form-item-keyword"> <label for="edit-keyword" class="usa-label control-label">Search in Page</label> <input data-drupal-selector="edit-keyword" type="text" id="edit-keyword" name="keyword" value="" size="30" maxlength="128" class="form-text usa-input" /> </div> <div class="form-item js-form-item form-type-select js-form-type-select form-item-tid js-form-item-tid"> <label for="edit-tid" class="usa-label control-label">Category</label> <div class="select-wrapper"> <select data-drupal-selector="edit-tid" id="edit-tid" name="tid" class="form-select usa-select"> <option value="All" selected="selected">- Any -</option> <option value="24">Laws and Regulations</option> <option value="25">Tobacco Sales/Internet Sales</option> <option value="26">Permits/Business Requirements</option> <option value="27">Importing/Exporting</option> <option value="28">Personal Use</option> <option value="240">Advertising</option> <option value="29">Tobacco Products</option> <option value="31">Roll-your-own Cigarette Machines</option> <option value="32">Miscellaneous</option> </select> </div> </div> <div data-drupal-selector="edit-actions" class="form-actions js-form-wrapper form-wrapper" id="edit-actions"> <input data-drupal-selector="edit-submit-faqs" type="submit" id="edit-submit-faqs" value="Search FAQs" class="button js-form-submit form-submit usa-button" /> <button class="usa-button" id="expand_all">Expand All</button><button class="usa-button" id="collapse_all" hidden>Collapse All</button></div> </form> <h3>Laws and Regulations</h3> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31001" aria-expanded="false" aria-controls="a31001">T2: What Federal laws does the Alcohol and Tobacco Tax and Trade Bureau (TTB) enforce concerning tobacco products?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31001" hidden><div><a id="t2" name="t2"></a>In general, TTB enforces Chapter 52 of the Internal Revenue Code (Title 26 of the United States Code). Chapter 52 of the Internal Revenue Code deals mainly with the Federal excise taxes on <a href="#t12" target="_blank">tobacco products</a> and cigarette papers and tubes and other requirements, such as permits required for engaging in business related to the manufacture, importation and other operations involving such products.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31002" aria-expanded="false" aria-controls="a31002">T3: What other Federal laws relate to tobacco products and who enforces these other Federal laws?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31002" hidden><div><a id="t3" name="t3"></a>As of July 5, 2007, the following Federal laws related to <a href="#t12">tobacco products</a> apply. Please note that this list may not be comprehensive, is subject to change, and is provided for general information purposes only. TTB does not administer, enforce, or interpret these statutory provisions. For any questions about a statutory provision listed here, please contact the agency responsible for its administration.</div> <ol> <li><strong>Jenkins Act (15 U.S.C. 375 – 378). </strong>In general, under the Jenkins Act, cigarette vendors who sell and ship cigarettes into another state to anyone other than a licensed distributor must report to the receiving State (1) the name and address of the person(s) to whom cigarettes shipments were made, (2) the brands of cigarettes shipped, and (3) the quantities of cigarettes shipped. Reports must be filed with a State's tobacco tax administrator no later than the 10th day of each calendar month covering each and every cigarette shipment made to the State during the previous calendar month. The sellers must also file a statement with the State's tobacco tax administrator listing the seller's name, trade name (if any), and address of all business locations. Failure to comply with the Jenkins Act's reporting requirements is a misdemeanor offense, and violators are to be fined not more than $1,000, or imprisoned not more than 6 months, or both. The Bureau of Alcohol, Tobacco and Firearms and Explosives and the Federal Bureau of Investigation, U.S. Justice Department enforces these provisions of law.</li> <li><strong>Contraband Cigarette Trafficking Act (18 U.S.C. Chapter 114, 2341 – 2346). </strong>In general, this Act makes it unlawful for any person to ship, transport, receive, possess, sell, distribute, or purchase more than 10,000 cigarettes and/or 500 single‑unit consumer‑sized cans or packages of smokeless tobacco, or their equivalent, that bear no evidence of state tax payment in the State in which the cigarettes are found, if that State requires a stamp or other indication to be placed on packages to demonstrate tax payment. Certain persons are exempt, including permit holders under the Internal Revenue Code of 1986, common carriers with proper bills of lading, or individuals licensed by the State where the cigarettes are found (18 U.S.C. 2341). The Act also imposes recordkeeping and reporting requirements and imposes civil and criminal penalties for violation. See 18 U.S.C. 2344. The Bureau of Alcohol, Tobacco and Firearms and Explosives, U.S. Justice Department enforces these provisions of Federal law.</li> <li><strong>Tobacco Transition Payment Program (TTPP), also referred to as the “Tobacco Buyout”.</strong> This program ended the tobacco quota program and established a 10-year transitional period during which payments are made to tobacco quota holders and producers. This program is funded through assessments on domestic manufacturers and importers of tobacco products. The U.S. Department of Agriculture's Commodity Credit Corporation sends a notice of the amount of assessment to each manufacturer or importer, on a quarterly basis. The assessment is due 30 days following notification. This program continues until 2014.</li> <li><strong>The Federal Cigarette Labeling and Advertising Act (FCLAA), (15 U.S.C 1331 – 1341) and the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4401 – 4408).</strong> The FCLAA requires, in part, that each person who manufactures, packages, or imports cigarettes annually submit to the Department of Health and Human Services (HHS), a list of ingredients added to tobacco in the manufacture of cigarettes (Ingredient Report). The Centers for Disease Control and Prevention (CDC), Office on Smoking and Health (OSH), has been delegated the responsibility of implementing these provisions. The Ingredient Report must include all additives and flavors. Submissions are due to CDC, OSH by March 31st; and for importers, the Ingredient Report is also due upon initial importation into the United States. The report submitted by March 31st each year must represent the ingredients added to tobacco in the manufacture of cigarettes during the previous calendar year.</li> </ol></ol> <div>The Smokeless Tobacco Health Education Act, in part requires each manufacturer, packager, or importer of smokeless tobacco products to annually submit to the Department of Health and Human Services the list of ingredients added to tobacco in the manufacture of smokeless tobacco products (Ingredient Report). It further requires the submission of the quantity of nicotine contained in each smokeless tobacco product (Nicotine Report). The Centers for Disease Control and Prevention (CDC), Office on Smoking and Health (OSH), has been delegated the responsibility of implementing these provisions. More information can be found at <a href="https://www.cdc.gov/tobacco/" target="_blank" rel="noopener">https://www.cdc.gov/tobacco/</a>.</div> <div>In addition to the reporting requirements, under the FCLAA, Federal Trade Commission has administrative responsibilities for the Surgeon General's health warnings required for cigarettes. The FTC has both administrative and enforcement responsibilities for the health warnings required for smokeless tobacco packaging and advertising under the Comprehensive Smokeless Tobacco Health Education Act of 1986. The FTC's regulations specify the placement and rotation of the warnings on these products, and require companies to submit plans to the Commission setting forth their rotation schedules. The FTC also enforces the ban in the Smokeless Tobacco Act on broadcasting smokeless tobacco advertisements on radio and television.</div> <ol> <li><strong>Fair Packaging and Labeling Act (15 U.S.C. 1451- 1461).</strong> The Federal Trade Commission enforces Federal law concerning accurate information shown on packages and labels for the benefit of the consumer in general. In addition, statements must not mislead, or otherwise be unfair or deceptive with respect to “made in U.S.A.' or similar statements (see 15 U.S.C. 45a).</li> <li><strong>Importation requirements</strong>. U. S. Customs and Border Protection (CBP) collects the Federal excise tax as well as customs duties and other fees imposed on imported tobacco products, and enforces the statutory requirement that persons engaged in the business of importing tobacco products first obtain a TTB permit. Separate from TTB requirements, CBP also requires certain records and reports (19 U.S.C. 1484). In addition, CBP enforces some statutory provisions related to markings on imported products. In general, under 19 U.S.C. 1304, every article of foreign origin, or its container, imported into the United States must be conspicuously marked with the English name of the country of origin of the article. More information about importation requirements can be found at <a href="http://www.cbp.gov">www.cbp.gov</a>.</li> </ol></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31009" aria-expanded="false" aria-controls="a31009">T10: How does TTB inform the public of proposed and final changes to the regulations?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31009" hidden><div><a id="t10" name="t10"></a>Like all Federal agencies, TTB publishes official notices of its actions in the <a href="https://www.gpo.gov/fdsys/browse/collection.action?collectionCode=FR" target="_blank" rel="noopener">Federal Register</a>, a publication of the Government Printing Office. The <a href="https://www.gpo.gov/fdsys/browse/collection.action?collectionCode=FR" target="_blank" rel="noopener">Federal Register</a> is published daily, both on paper and online. Notices are also available for viewing through <a href="https://www.regulations.gov/" target="_blank" rel="noopener">Regulations.gov</a> a Federal government Web site whereby the public can search, view, and comment on any Federal regulatory actions.</div> <div>When you access the Federal Register online, you can search by subject or use the Browse Feature to view the Table of Contents of any recent issue. Using either of these means, you can view a document as either a text file or as a PDF file, using Adobe Acrobat. In addition, we place a copy of these documents in <a href="https://www.regulations.gov/" target="_blank" rel="noopener">Regulations.gov</a> shortly after the Federal Register makes the documents available through their Web site. When you access a notice of proposed rulemaking through <a href="https://www.regulations.gov/" target="_blank" rel="noopener">Regulations.gov</a> you will have an opportunity to submit a comment in response to the rulemaking. You may also mail your comment to us by using the contact information in the Federal Register notice.</div> <div>As part of publishing a document, the Federal Register places a copy of the manuscript "on file" in its offices the day before it is printed. The public may view the document at that time. Call the Federal Register for details at (202) 741-6000.</div></div></div></div> </div> <h3>Tobacco Sales/Internet Sales</h3> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31000" aria-expanded="false" aria-controls="a31000">T1: What do I need to know about ordering tobacco products, such as cigarettes, through the Internet? Can I receive these products "tax free" or "duty free"?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31000" hidden><div><a id="t1" name="t1"></a>There is currently no Federal law that prohibits Internet <a href="#t12">tobacco product</a> sales. However, there is also no exemption from Federal laws for tobacco products ordered over the Internet. Therefore, consumers who order tobacco products to be shipped to them from outside the United States are not exempt from payment of Federal excise tax and customs duties due on these products when imported.</div> <div>In addition, consumers who use the Internet to buy cigarettes from vendors outside their State may be liable for their State's cigarette excise and/or sales taxes, and a State may have prohibitions or restrictions on Internet or mail-order purchases of tobacco products, or may have special requirements for such purchases. For information about State requirements, contact the agency in your State with authority for tax administration. Under Federal law, cigarette vendors who sell and ship cigarettes into another State to anyone other than a licensed distributor must report to the State (1) the name and address of the person(s) to whom cigarettes shipments were made, (2) the brands of cigarettes shipped, and (3) the quantities of cigarettes shipped. (Jenkins Act 15 U.S.C. 375 – 378)</div> <div>Consumers should also be aware that cigarettes manufactured in the U.S. and labeled and shipped for export cannot be brought back into the U.S. except by the original manufacturer or by an export warehouse proprietor authorized by the original manufacturer. No quantity of cigarettes originally manufactured in the U.S. for export may be brought back into the U.S. by you as a consumer, except for the limited quantity that you are allowed to bring back into the country as a returning traveler. This prohibition applies to even small Internet purchases that you make for your own personal use. Cigarettes manufactured in the U.S. for export are required to have a notice on the package. In general, this notice is: "U.S. Tax-exempt. For use outside the U.S." Packages bearing the export mark may not be sold or held for sale for domestic consumption in the U.S. and are subject to seizure by U.S. officials.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31003" aria-expanded="false" aria-controls="a31003">T4: Who can I contact about a person selling cigarettes or other tobacco products that were intended to be free for customers (for example, buy one pack and get one free)?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31003" hidden><div><a id="t4" name="t4"></a>You can contact the manufacturer listed on the package of cigarettes or other <a href="#t12">tobacco products</a>. The manufacturer may be interested in knowing that their "free" promotional or complimentary cigarettes are being sold. Also, you may also contact your <a href="http://www.taxadmin.org/state-tax-agencies" target="_blank" rel="noopener">state tax agency</a> about whether sale of "free" cigarettes or other tobacco products is legal. The Tax and Trade Bureau (TTB) does not regulate how "free" (promotional or complimentary) cigarettes or other tobacco products are sold. TTB regulates the taxation of cigarettes and tobacco products. Federal excise tax is normally collected when a manufacturer removes cigarettes or other tobacco products from a factory or when an importer removes such products from customs custody.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31004" aria-expanded="false" aria-controls="a31004">T5: Who can I contact about a person in the United States selling cigarettes or other tobacco products that are marked "Tax-exempt. For use outside U.S." or with a similar notice?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31004" hidden><div><a></a>Report domestic sales of cigarettes or other <a href="#t12">tobacco products</a> that have been manufactured in the United States and have export markings to the Alcohol and Tobacco Tax and Trade Bureau by <a href="mailto:alctob@ttb.treas.gov">e-mail</a>, <a href="/about-ttb/who-we-are/contact-us">telephone</a> or writing to:</div> <div>Alcohol and Tobacco Tax and Trade Bureau<br /> Attn: Tobacco Enforcement Division, Room 200-W<br /> 1310 G Street, NW., Box 12<br /> Washington, DC 20005</div> <div>Also, refer to <a href="/public-information/industry_circulars/archives/2000/00-04" target="_blank">Industry Circular 2000-4</a>.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31007" aria-expanded="false" aria-controls="a31007">T8: Does the TTB require anything to sell tobacco products on the Internet?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31007" hidden><div><a id="t8" name="t8"></a>TTB has no special rules for sales conducted on the Internet. You are still subject to the <a href="#t4">same requirements</a> for selling <a href="#t12">tobacco products</a> or cigarette papers and tubes.</div> <div>State or local law may restrict tobacco products or cigarette papers and tubes sold by e-mail or delivered by U.S. mail or other carrier. However, you must contact the appropriate <a href="http://www.taxadmin.org/state-tax-agencies" target="_blank" rel="noopener">State government agencies</a> where you and your purchaser are located to find out if you need licenses or permits, need to pay taxes, or must comply with other requirements.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31016" aria-expanded="false" aria-controls="a31016">T17: Is the sale of a single cigarette, loose cigarettes or other tobacco products legal?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31016" hidden><div><a id="t17" name="t17"></a>Under Federal law and regulations, dealers must sell cigarettes or other <a href="#t12">tobacco products</a> from packages in which the manufacturer or importer originally placed them. Manufacturers and importers must place certain notices and marks on packages as required by 27 CFR part 40. Dealers must not remove the cigarettes or other tobacco products from their original package until the customer removes them, or until the dealer removes them in the presence of the customer. For example, dealers are prohibited from selling loose cigarettes that have been removed from their packages and placed in a jar for sale. Dealers should also check with their <a href="http://www.taxadmin.org/state-tax-agencies" target="_blank" rel="noopener">State agency</a> for additional restrictions.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31020" aria-expanded="false" aria-controls="a31020">T21: Are cigarettes marked "not for sale" or "complimentary" subject to the new Floor Stocks Tax in 2002?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31020" hidden><div><a id="t21" name="t21"></a>If cigarettes are sold "complimentary/not for sale" as a promotion such as "buy two, get one free," all three packs of cigarettes are subject to floor stocks tax and must be included in the book or record inventory.</div> <div>If cigarettes are given away as "complimentary/not for sale" for a promotion and not sold, these cigarettes are not subject to tax and do not have to be included in the book or record inventory</div></div></div></div> </div> <h3>Permits/Business Requirements</h3> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31005" aria-expanded="false" aria-controls="a31005">T6: What must I do if I want to start a business that sells, manufactures or imports tobacco?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31005" hidden><div><a id="t6" name="t6"></a>You do not need a Federal license to sell <a href="#t12">tobacco products</a>. There are Federal record keeping requirements if you sell more than 10,000 cigarettes in a month. Refer to part 46 of Title 27 of the Code of Federal Regulations (CFR). You should be aware of other requirements that may impact your sales of tobacco products. Please read <a href="/public-information/industry_circulars/archives/1999/99-02" target="_blank">Industry Circulars 99-2</a> and <a href="/public-information/industry_circulars/archives/2000/00-04" target="_blank">2000-4</a> and part 46 of Title 27 CFR.</div> <div>If you intend to manufacture tobacco products, or cigarette papers or tubes in the United States, you must apply for and receive TTB approval before you engage in business. These requirements are stated in TTB regulations at 27 CFR part 40. If you need information about applying, you may <a href="/about-ttb/who-we-are/contact-us#rc">contact</a> the National Revenue Center. Also, you must contact the <a href="http://www.taxadmin.org/state-tax-agencies" target="_blank" rel="noopener">State government agencies</a> where you will be making or selling tobacco products to find out their requirements.</div> <div>If you intend to engage in the business of importing tobacco products, you must <a href="/system/files/images/pdfs/forms/f52304.pdf">apply</a> and receive TTB approval before you engage in business. This requirement is stated in 27 CFR part 41 . If you need assistance with applying for a Federal permit, you may <a href="/about-ttb/who-we-are/contact-us#rc">contact</a> the National Revenue Center. Other TTB forms may be required and may be available from <a href="/public-information/forms">TTB's Forms page </a>.</div> <div>You must meet other customs duties and requirements from <a href="https://www.cbp.gov/" target="_blank" rel="noopener">U.S. Customs and Border Protection</a>. Also, you must contact the <a href="http://www.taxadmin.org/state-tax-agencies" target="_blank" rel="noopener">State government agencies</a> where you will be selling tobacco products to find out their requirements. However, in general, you cannot import previously exported cigarettes, other tobacco products, cigarette papers or tubes. Refer to <a href="/public-information/industry_circulars/archives/2000/00-04" target="_blank">Industry Circular 2000-4</a> for further information. Also, refer to <a href="/public-information/industry_circulars/archives/1999/99-02" target="_blank">Industry Circular 99-2</a> about cigarette sales.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31010" aria-expanded="false" aria-controls="a31010">T11: Can a business get back the tax money from alcohol or tobacco if the product is destroyed in a disaster such as a fire, earthquake, flood, or tornado?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31010" hidden><div><a id="t11" name="t11"></a>Under certain circumstances the tax money may be refunded for alcohol and <a href="#t12">tobacco products</a>. See TTB Information sheet <a href="/public-information/when-disaster-strikes">I 1200.68 (11-2004)</a>.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31015" aria-expanded="false" aria-controls="a31015">T16: If I grow tobacco, do I need a license or permit from the TTB?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31015" hidden><div><a id="t16" name="t16"></a>TTB does not license, or require a permit for, growing tobacco. In addition, TTB does not regulate the sale of tobaccos that are not <a href="#t12" target="_blank" title="#t11">tobacco products</a>. The <a href="https://www.usda.gov/wps/portal/usda/usdahome" target="_blank" rel="noopener">U.S. Department of Agriculture</a> may regulate the growing and sale of such tobacco. You may find additional information from the <a href="https://www.fsa.usda.gov/index" target="_blank" rel="noopener">U.S. Farm Service Agency</a>.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31023" aria-expanded="false" aria-controls="a31023">T24: When do TTB's recordkeeping and reporting requirements begin for manufacturers and importers of processed tobacco, and for manufacturers of tobacco products who remove processed tobacco other than for destruction, who are operating under the transitional rule?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31023" hidden><div><a id="t24" name="t24"></a><strong>Manufacturer of processed tobacco requirements. </strong></div> <div>A manufacturer of processed tobacco operating under the transitional rule set forth in 27 CFR 40.493 must comply with the recordkeeping requirements set forth in 27 CFR 40.521, and with the reporting requirements set forth in 27 CFR 40.522, beginning either on June 22, 2009, or on the date the manufacturer submits an application for a permit, whichever date is later.</div> <div>The reporting requirements under § 40.522 include a monthly report. The manufacturer of processed tobacco operating under the transitional rule must submit the first monthly report by the 20th day of the month following the month in which TTB provides written acknowledgement of the receipt of the application for a permit as a manufacturer of processed tobacco. With this first report, the manufacturer must also submit reports for all previous months back to April 2009.</div> <div><strong>Manufacturer of tobacco products requirements. </strong></div> <div>A manufacturer of <a href="#t12">tobacco products</a> operating under an existing permit who removes processed tobacco from the tobacco products factory premises for purposes other than destruction and who is operating under the transitional rule set forth in 27 CFR 40.47(b) must comply with the recordkeeping requirements set forth in 27 CFR 40.521, and with the reporting requirements set forth in 27 CFR 40.522, beginning either on June 22, 2009, or on the date the manufacturer submits an application for authorization to conduct such other business within the factory, whichever date is later.</div> <div>The reporting requirements under § 40.522 include a monthly report. The manufacturer of tobacco products operating under the transitional rule must submit the first monthly report by the 20th day of the month following the month in which TTB provides written acknowledgement of the receipt of the application filed for authorization to remove processed tobacco for purposes other than destruction. With this first report, the manufacturer must also submit reports for all previous months back to April 2009.</div> <div><strong>Importer of processed tobacco requirements. </strong></div> <div>An importer of processed tobacco operating under the transitional rule set forth in 27 CFR 41.233 must comply with the recordkeeping requirements set forth in 27 CFR 41.261, and with the reporting requirements set forth in 27 CFR 41.262, beginning either on June 22, 2009, or on the date the importer submits an application for a permit or for an amended permit, whichever date is later.</div> <div>The reporting requirements under § 41.262 include a monthly report. The importer of processed tobacco operating under the transitional rule must submit the first monthly report by the 15th day of the month following the month in which TTB provides written acknowledgement of the receipt of the application for a permit or for an amended permit.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31025" aria-expanded="false" aria-controls="a31025">T26: Do I need a permit from TTB to manufacture or sell e-cigarettes or other electronic nicotine delivery systems (ENDS)?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31025" hidden><div><a id="t26" name="t26"></a>No. Federal law (section 5702 of Title 26 of the United States Code) defines tobacco products subject to the Federal excise taxes administered by TTB as cigars, cigarettes, smokeless tobacco (snuff and chewing tobacco), pipe tobacco, and roll-your-own tobacco. This definition does not include e-cigarettes or other ENDS that do not contain tobacco, so TTB does not regulate such products. The manufacture and sale of e-cigarettes and other ENDS may be subject to regulation by the U.S. Food and Drug Administration as well as State and local laws.</div></div></div></div> </div> <h3>Importing/Exporting</h3> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31017" aria-expanded="false" aria-controls="a31017">T18: Can I import cigars made in Cuba into the United States?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31017" hidden><div><a id="t18" name="t18"></a>The commercial importation into the United States of cigars and other tobacco products made in Cuba is prohibited. Additionally, effective September 24, 2020, travelers returning to the United States may no longer bring back with them cigars and other tobacco products of Cuban origin for personal use. You may contact the <a href="https://ofac.treasury.gov/sanctions-programs-and-country-information/cuba-sanctions" target="_blank" rel="noopener">Office of Foreign Assets Control</a> (OFAC) of the United States Department of the Treasury for additional information. See OFAC's Final Rule, "<a href="https://www.federalregister.gov/documents/2020/09/24/2020-21084/cuban-assets-control-regulations" target="_blank" rel="noopener">Cuban Assets Control Regulations</a>" (September 24, 2020).</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31022" aria-expanded="false" aria-controls="a31022">T23: How can I obtain more information on Industry Circular 2004-3, Alcohol and Tobacco Export Documentation Procedures?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31022" hidden><div><a id="t23" name="t23" href="images/industry_circulars/archives/2004/04-03-faqs.html" target="_blank">Industry Circular 2004-03, Alcohol and Tobacco Export Documentation Procedures.</a></div></div></div> </div> <h3>Personal Use</h3> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31006" aria-expanded="false" aria-controls="a31006">T7: What must I do if I want to import tobacco for personal use?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31006" hidden><div><a id="t7" name="t7"></a>The Alcohol and Tobacco Tax and Trade Bureau (TTB) does not regulate <a href="#t12">tobacco products</a> or cigarette papers or tubes that are imported by a person for their personal use. If you are importing tobacco products or cigarette papers or tubes for personal use, you must to contact the <a href="https://www.cbp.gov/" target="_blank" rel="noopener">U.S. Customs and Border Protection</a> and your appropriate <a href="http://www.taxadmin.org/state-tax-agencies" target="_blank" rel="noopener">State government agency regulating such articles</a>.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31021" aria-expanded="false" aria-controls="a31021">T22: May I purchase, for my personal consumption or use, tobacco products or cigarette papers or tubes on which Federal excise tax has not been paid?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31021" hidden><div><a id="t22" name="t22"></a>You may purchase, for your personal consumption or use, <a href="#t12">tobacco products</a> or cigarette papers or tubes on which the Federal excise tax has not been paid if:</div> <ol> <li>You are departing from the United States and purchase tobacco products or cigarette papers or tubes from a duty-free shop (class 9 customs bonded warehouse) or an export warehouse proprietor qualified by the Alcohol and Tobacco Tax and Trade Bureau (TTB); OR</li> <li>You are entering the United States with accompanying tobacco products or cigarette papers or tubes purchased outside the United States under the conditions and the quantities specified under the Harmonized Tariff Schedule of the United States. For example, a United States resident who has traveled abroad generally may return with not more than 200 cigarettes, and not more than 100 cigars. For actual quantities that apply to your situation upon returning to the United States, read <a href="https://www.cbp.gov/travel/international-visitors/kbyg/customs-duty-info" target="_blank" rel="noopener">https://www.cbp.gov/travel/international-visitors/kbyg/customs-duty-info</a> or ask for "Know Before You Go" brochure from the U.S. Customs and Border Protection. The limits apply even if you receive tobacco products or cigarette papers or tubes as a gift.</li> </ol> <div>Otherwise, Federal law provides both criminal and civil penalties regarding sales of tobacco products or cigarette papers or tubes, for personal consumption or use, on which Federal excise tax has not been paid.</div></div></div></div> </div> <h3>Advertising</h3> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-310012" aria-expanded="false" aria-controls="a310012">T13: Does the TTB regulate the advertising of tobacco products or cigarette papers and tubes?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a310012" hidden><div><a id="t13" name="t13"></a>The only law that TTB enforces that relates to advertising of <a href="#t12">tobacco products</a> and cigarette papers and tubes is a prohibition against lottery features and indecent, immoral picture, print or representation attached to such packages. Refer to section 5723(c) of Title 26 of the United States Code. For advertising in general for such products, the <a href="https://www.ftc.gov/" target="_blank" rel="noopener">Federal Trade Commission</a> may be helpful. The Federal Trade Commission enforces a variety of federal antitrust and consumer protection laws.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31013" aria-expanded="false" aria-controls="a31013">T14: Does the TTB enforce the Surgeon General's warning on certain tobacco products?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31013" hidden><div><a id="t14" name="t14"></a>No. The <a href="https://www.ftc.gov/" target="_blank" rel="noopener">Federal Trade Commission</a> enforces this warning.</div></div></div></div> </div> <h3>Tobacco Products</h3> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31011" aria-expanded="false" aria-controls="a31011">T12: What are tobacco products?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31011" hidden><div><a id="t12" name="t12"></a>Federal law (section 5702(c) of Title 26 of the United States Code) defines tobacco products as cigars, cigarettes, smokeless tobacco, pipe tobacco and roll-your-own tobacco. Smokeless tobacco means any snuff or chewing tobacco.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31014" aria-expanded="false" aria-controls="a31014">T15: How does the TTB classify a tobacco product commonly referred to as "bidi", "beedi" and "biri"?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31014" hidden><div><a id="t15" name="t15"></a>TTB has conducted several examinations of samples of these products in the past. All of the examinations concluded the products contained tobacco and for Federal excise tax purposes were cigarettes. See <a href="/images/pdfs/rulings/69-488.htm">Revenue Ruling 69-488</a>.</div></div></div></div> </div> <h3>Miscellaneous</h3> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31008" aria-expanded="false" aria-controls="a31008">T9: Does the TTB conduct studies or collect information about the effects of using tobacco?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31008" hidden><div><a id="t9" name="t9"></a>In general, TTB regulates <a href="#t12">tobacco products</a> to collect Federal excise taxes. TTB does not provide information about the effects of using tobacco. We have provided a list of some Federal Web sites containing information about the effects of tobacco use.</div> <ul> <li><a href="https://www.fda.gov/TobaccoProducts/default.htm" target="_blank" rel="noopener">Food and Drug Administration</a></li> <li><a href="https://www.epa.gov/" target="_blank" rel="noopener">Environmental Protection Agency</a></li> <li><a href="https://www.ftc.gov/" target="_blank" rel="noopener">Federal Trade Commission</a></li> <li><a href="http://www.nhlbi.nih.gov/index.htm" target="_blank" rel="noopener">National Heart Lung and Blood Institute</a></li> <li><a href="https://www.cdc.gov/niosh/" target="_blank" rel="noopener">Centers for Disease Control and Prevention</a></li> <li><a href="https://www.ntis.gov/" target="_blank" rel="noopener">National Technical Information Service</a></li> <li><a href="https://www.osha.gov/" target="_blank" rel="noopener">Occupational Safety and Health Administration</a></li> </ul></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31018" aria-expanded="false" aria-controls="a31018">T19: Does the TTB regulate the age of individuals who can purchase, use, possess, sell, or otherwise deal in, tobacco products?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31018" hidden><div><a id="t19" name="t19"></a>TTB does not administer or enforce any laws regulating the age of individuals who can purchase, use, possess, sell, or otherwise deal in, <a href="#t12">tobacco products</a>. Each State government usually enforces any such laws or regulations. You may contact your State government to determine such laws and regulations and the agency that enforces them.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31019" aria-expanded="false" aria-controls="a31019">T20: Can the TTB supply me with the names, addresses and other information about manufacturers, importers, wholesalers or retailers of tobacco products?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31019" hidden><div><a id="t20" name="t20"></a>TTB is restricted from supplying you with such information. You must comply with the provisions of the law (section 6103 of Title 26 of the United States Code). In general, TTB cannot give you this information unless:</div> <ol> <li>The manufacturer, importer, wholesaler or retailer of <a href="#t12">tobacco products</a>, designates you to receive information that TTB may have; or</li> <li>You qualify as a representative of a Federal or State government.</li> </ol></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31024" aria-expanded="false" aria-controls="a31024">T25: May manufacturers and importers of large cigars exclude the "Tobacco Buyout" assessments paid to the USDA Commodity Credit Corporation from the taxable price of large cigars?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31024" hidden><div><a id="t25" name="t25"></a>No. Section 5702(l) of the Internal Revenue Code of 1986 (IRC) provides that, in determining the price of cigars for federal excise tax purposes, the following shall be excluded:</div> <ul> <li>the amount of tax imposed by Chapter 52 of the IRC,</li> <li>the amount of tax imposed by 26 U.S.C. 7652, which concerns shipments to the United States from Puerto Rico and the Virgin Islands, and</li> <li>if stated as a separate charge, the amount of any retail sales tax imposed by any state or political subdivision thereof, or the District of Columbia, whether the liability for such tax is imposed on the vendor or vendee.</li> </ul> <div>No other exclusions are provided in Section 5702(l). Under the Fair and Equitable Tobacco Reform Act of 2004 (P.L. 108-357), beginning in fiscal year 2005, the United States Department of Agriculture (USDA) Commodity Credit Corporation imposed quarterly assessments on tobacco product manufacturers and importers. The assessments continued through fiscal year 2014. The USDA assessment payments are not taxes imposed under the IRC, nor are they state or local taxes. Manufacturers and importers may not exclude these payments in determining the price of large cigars for federal excise tax purposes. Any questions about the USDA assessment program should be directed to USDA. Find more information about this topic at the USDA's <a href="https://www.fsa.usda.gov/FSA/webapp?area=home&subject=toba&topic=landing" target="_blank" rel="noopener">Tobacco Transition Payment Program</a> page at USDA.gov.</div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-31026" aria-expanded="false" aria-controls="a31026">T27: Can I export tobacco products to Russia and Belarus?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a31026" hidden><div><a id="t27" name="t27"></a>The exportation of certain tobacco products to Russia or Belarus, or to Russian or Belarusian individuals on the <a href="https://ofac.treasury.gov/contact-ofac" target="_blank" rel="noopener">Office of Foreign Assets Control's (OFAC)</a> list of <a href="https://ofac.treasury.gov/specially-designated-nationals-and-blocked-persons-list-sdn-human-readable-lists" target="_blank" rel="noopener">Specially Designated Nationals and Blocked Persons List (SDN List)</a>, wherever located, is prohibited effective March 11, 2022. See the U.S. Department of Commerce's Bureau of Industry and Security's (BIS) Final Rule “<a href="https://www.federalregister.gov/public-inspection/2022-05604/export-administration-regulations-imposition-of-sanctions-on-luxury-goods-destined-for-russia-and" target="_blank" rel="noopener">Imposition of Sanctions on ‘Luxury Goods' Destined for Russia and Belarus and for Russian and Belarusian Oligarchs and Malign Actors Under the Export Administration Regulations (EAR),</a>” (March 16, 2022). You also may contact the BIS <a href="https://www.bis.doc.gov/index.php/about-bis/organization/program-offices" target="_blank" rel="noopener">Office of National Security and Technology Transfer Controls (NSTTC)</a> for additional information.</div></div></div></div> </div> </div> </div> <p> Last updated: November 22, 2024 <br> </p> </div> </div> </div> </main> <footer class="usa-footer usa-footer--big" role="contentinfo"> <div class="usa-footer__primary-section"> <div class="grid-container"> <div class="region region-footer"> <div class="footer-primary"><nav role="navigation" aria-labelledby="block-ttb-footer-menu" id="block-ttb-footer" class="block block-menu navigation menu--footer ttb-menu"> <h3 class="visually-hidden" id="block-ttb-footer-menu">Footer</h3> <div class="display-flex flex-wrap grid-gap"> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/taxes/tax-audit/taxes-and-filing" class="link usa-footer__primary-link text-bold" data-drupal-link-system-path="node/1321">Filing & Payments</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="/online-services/ponl/customer-support" class="link" data-drupal-link-system-path="node/1015">Permits Online</a> </li> <li class="usa-footer__secondary-link"> <a href="/regulated-commodities/labeling/colas" class="link" data-drupal-link-system-path="node/877">COLAs Online</a> </li> <li class="usa-footer__secondary-link"> <a href="/taxes/tax-audit/excise-tax-and-export-due-dates" class="link" data-drupal-link-system-path="node/1338">Tax Returns</a> </li> <li class="usa-footer__secondary-link"> <a href="/nrc/statistics-original-applications-to-operate" class="link" data-drupal-link-system-path="node/905">Permit Applications</a> </li> <li class="usa-footer__secondary-link"> <a href="https://my.ttb.gov/nrc-claims-submission/claim-form" class="link">Submit a Claim Online</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/about-ttb" class="link usa-footer__primary-link text-bold" data-drupal-link-system-path="node/218">About TTB</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="/about-ttb/contact-us" class="link" data-drupal-link-system-path="node/262">Contact Us</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/who-we-are/offices" class="link" data-drupal-link-system-path="node/906">Offices</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/careers" class="link" data-drupal-link-system-path="node/2026">Careers</a> </li> <li class="usa-footer__secondary-link"> <a href="/laws-regulations-and-public-guidance" class="link" data-drupal-link-system-path="node/1201">Regulations</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/business-central/consumer/about-us-what-we-do" class="link usa-footer__primary-link text-bold" data-drupal-link-system-path="node/2020">Additional Information</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="/about-ttb/other/open-government" class="link" data-drupal-link-system-path="node/935">Open Government</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/other/plain-language" class="link" data-drupal-link-system-path="node/942">Plain Language</a> </li> <li class="usa-footer__secondary-link"> <a href="/public-information/ttb-s-implementation-procedures-for-information-quality-act" class="link" data-drupal-link-system-path="node/2050">Information Quality</a> </li> <li class="usa-footer__secondary-link"> <a href="/public-information/forms" class="link" data-drupal-link-system-path="node/544">Forms</a> </li> <li class="usa-footer__secondary-link"> <a href="/regulated-commodities/labeling/labeling-resources" class="link" data-drupal-link-system-path="node/870">Labeling</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/information-for" class="link usa-footer__primary-link text-bold" data-drupal-link-system-path="node/702">Additional Resources</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="/about-ttb/who-we-are/offices/office-of-equity-diversity-and-inclusion/eeo/no-fear-act-of-2002" class="link" data-drupal-link-system-path="node/442">No FEAR Act</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/who-we-are/offices/office-of-equity-diversity-and-inclusion/eeo/history" class="link" data-drupal-link-system-path="node/439">EEO</a> </li> <li class="usa-footer__secondary-link"> <a href="/public-information/foia" class="link" data-drupal-link-system-path="node/523">FOIA</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/ttb-tip-line/ttb-tipline-whistleblower-program" class="link" data-drupal-link-system-path="node/2382">Whistleblower Protection</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/ttb-tip-line" class="link" data-drupal-link-system-path="node/1316">Report Fraud</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="" class="link usa-footer__primary-link text-bold">Other Government Sites</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="https://home.treasury.gov" class="link">Dept. of the Treasury</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.usa.gov" class="link">USA.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.data.gov" class="link">Data.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.irs.gov" class="link">Internal Revenue Service</a> </li> <li class="usa-footer__secondary-link"> <a href="https://osc.gov" class="link">Office of Special Counsel</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/import-export" class="link usa-footer__primary-link text-bold">Language Links</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="/import-export/itd-spanish/enespanol" class="link" data-drupal-link-system-path="node/849">En Español</a> </li> <li class="usa-footer__secondary-link"> <a href="/import-export/itd/itd-french/welome" class="link" data-drupal-link-system-path="node/831">Français</a> </li> <li class="usa-footer__secondary-link"> <a href="/import-export/itd-chinese/wine-cert" class="link" data-drupal-link-system-path="node/816">漢語</a> </li> </ul> </section> </div> </div> </nav> </div> </div> </div> </div> <div class="usa-footer__secondary-section"> <div class="grid-container"> <div class="grid-row grid-gap"> <div class="secondary-footer-l tablet:grid-col-7"> <div class="region region-footer-secondary-left"> <nav role="navigation" aria-labelledby="block-ttb-footerutility-menu" id="block-ttb-footerutility"> <h2 class="usa-sr-only" id="block-ttb-footerutility-menu">Footer - Utility</h2> <ul class="menu menu--ttb-footerutility nav"> <li class="first"> <a href="/about-ttb/accessibility" class="first" data-drupal-link-system-path="node/272">Accessibility</a> </li> <li class="last"> <a href="/about-ttb/privacy-policy" class="last" data-drupal-link-system-path="node/231">Privacy Policy</a> </li> </ul> </nav> </div> </div> <div class="secondary-footer-r margin-left-auto tablet:grid-col-5"> <div class="region region-footer-secondary-right"> <div id="block-ttb-footersocialmedialinks" class="block block-block-content block-block-contentc6763ced-78fa-4294-9cba-6f4cc2daad06"> <div class="content"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><div class="usa-footer__social-links grid-row grid-gap-1"><div class="grid-col-auto"><a class="usa-social-link usa-social-link--icon usa-social-link--feed usa-tooltip" href="/public-information/ttb-newsletter" aria-describedby="tooltip-478226" data-position="top" tabindex="0" aria-label="TTB Newsletter" title="TTB Newsletter"><span>TTB Newsletter</span></a></div><div class="grid-col-auto"><a class="usa-social-link usa-social-link--icon usa-social-link--rss usa-tooltip" href="/online-services/rss/rss-feeds-from-ttb" aria-describedby="tooltip-428934" data-position="top" tabindex="0" aria-label="RSS Feeds" title="RSS Feeds"><span>RSS Feeds</span></a></div><div class="grid-col-auto"><a class="usa-social-link usa-social-link--icon usa-social-link--email usa-tooltip" href="/public-information/news/govdelivery" aria-describedby="tooltip-443918" data-position="top" tabindex="0" aria-label="Email Updates" title="Email Updates"><span>Email Updates</span></a></div><div class="grid-col-auto"><a class="usa-social-link usa-social-link--icon usa-social-link--event usa-tooltip" href="/about-ttb/outreach/outreach-program" aria-describedby="tooltip-453731" data-classes="width-full tablet:width-auto" data-position="top" tabindex="0" aria-label="Events" title="Events"><span>Events</span></a></div><div class="grid-col-auto"><a class="usa-social-link usa-social-link--icon usa-social-link--support usa-tooltip" href="/about-ttb/calendar" aria-describedby="tooltip-229235" data-classes="width-full tablet:width-auto" data-position="top" tabindex="0" aria-label="System Maintenance" title="System Maintenance"><span>System Maintenance</span></a></div></div></div> </div> </div> </div> </div> </div> </div> </div> </footer> </div> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"regulated-commodities\/tobacco\/faqs-general","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"google_analytics":{"account":"G-GV8J283MWH","trackOutbound":true,"trackMailto":true,"trackTel":true,"trackDownload":true,"trackDownloadExtensions":"7z|aac|arc|arj|asf|asx|avi|bin|csv|doc(x|m)?|dot(x|m)?|exe|flv|gif|gz|gzip|hqx|jar|jpe?g|js|mp(2|3|4|e?g)|mov(ie)?|msi|msp|pdf|phps|png|ppt(x|m)?|pot(x|m)?|pps(x|m)?|ppam|sld(x|m)?|thmx|qtm?|ra(m|r)?|sea|sit|tar|tgz|torrent|txt|wav|wma|wmv|wpd|xls(x|m|b)?|xlt(x|m)|xlam|xml|z|zip","trackUrlFragments":true},"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":true,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":"","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","mailtoClass":"mailto","mailtoLabel":"(link sends email)","extUseFontAwesome":false,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":[]}},"ajaxTrustedUrl":{"\/regulated-commodities\/tobacco\/faqs-general":true},"user":{"uid":0,"permissionsHash":"5a94d835c0bb6fe35ce92c2251cb634dbf69ad9b61fbdc34dd9d4b6ee1c98c63"}}</script> <script src="/sites/default/files/js/js_zVHVxc8WIzAirFFGYDxAzpxl18xONF4sQtszqW9e1sM.js?scope=footer&delta=0&language=en&theme=ttb&include=eJxdjkEKwzAMBD_k1NAPGdleq6bCSi2lpL9vCqGHHGdgmWVVFiQaJB_vxSJfRGASIe_jHskMbsE9RxbNJGGzhsr6TtdVFKW6_HEpdQTsLn08Y53bSnI7MWS4Yybsqxpqal0OPH5gYB6JX63RKxlolscXuNRE4Q"></script> <script src="https://touchpoints.app.cloud.gov/touchpoints/b4016969.js"></script> <script src="https://dap.digitalgov.gov/Universal-Federated-Analytics-Min.js?agency=TRE&subagency=TTB&yt=1" id="_fed_an_ua_tag"></script> <script src="/sites/default/files/js/js_1AC5iRPeDEHkKdtqxCR3IeznkKbQmukAEO7VnfqP9sQ.js?scope=footer&delta=3&language=en&theme=ttb&include=eJxdjkEKwzAMBD_k1NAPGdleq6bCSi2lpL9vCqGHHGdgmWVVFiQaJB_vxSJfRGASIe_jHskMbsE9RxbNJGGzhsr6TtdVFKW6_HEpdQTsLn08Y53bSnI7MWS4Yybsqxpqal0OPH5gYB6JX63RKxlolscXuNRE4Q"></script> </body> </html>

CINXE.COM

Frequently Asked Questions - Tobacco General | TTB: Alcohol and Tobacco Tax and Trade Bureau