Claim for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes Exported from the United States

The Internal Revenue Code (IRC) at 26 U.S.C. 5706 provides for the drawback (refund) of Federal excise tax paid on tobacco products and cigarette papers and tubes when such articles are subsequently exported from the United States in accordance with the bond and regulatory requirements prescribed by the Secretary. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued regulations in 27 CFR part 44 governing such drawback claims. Those regulations allow drawback (refund) of the tax paid on tobacco products and cigarette papers and tubes subsequently shipped to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, but only when the person who paid the tax files a claim and otherwise complies with the relevant regulations. Specific to this information collection request, the part 44 regulations require that such drawback claims be filed on form TTB F 5620.7, and that all such claims must be accompanied by a bond filed on form TTB F 5200.17. Under those regulations, claimants also must file evidence with TTB that the articles in question landed at a foreign port or were lost after export. In addition, claimants may file letterhead applications for relief from certain regulatory requirements regarding evidence of export or loss.

The latest form for Claim for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes Exported from the United States expires 2028-06-30 and can be found here.

Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes

Federal Enterprise Architecture: General Government - Taxation Management

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