Change in Bond (Consent of Surety)

The Internal Revenue Code (IRC), at 26 U.S.C. 5114, 5173, 5272, 5354, 5401, and 5711, requires certain alcohol and tobacco industry proprietors to post a collateral or surety bond in conformity with regulations issued by the Secretary of the Treasury to ensure payment of Federal taxes due on alcohol and tobacco products should a proprietor default. When circumstances of an industry member's operation change from those described in an existing surety bond agreement, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR chapter I authorized under those IRC sections allow the proprietor to complete form TTB F 5000.18, Change in Bond (Consent of Surety), in lieu of obtaining a new bond. Once executed by the proprietor and the surety company, the proprietor files the form with TTB, which retains it as long as the revised bond agreement remains in force.

The latest form for Change in Bond (Consent of Surety) expires 2028-06-30 and can be found here.