Report--Manufacturer of Tobacco Products or Cigarette Papers and Tubes; Report--Manufacturer of Processed Tobacco

The Internal Revenue Code (IRC) at 26 U.S.C. 5722 requires manufacturers of tobacco products, cigarette papers and tubes, and processed tobacco to make reports containing such information, in such form, at such times, and for such periods as the Secretary of the Treasury prescribes by regulation. The TTB regulations at 27 CFR 40.202, 40.422, and 40.522 prescribe the use of TTB F 5210.5 to report information about tobacco products and cigarette papers and tubes manufactured, received, and removed each month, and the use of TTB F 5250.1 to report information about processed tobacco manufactured, received, and removed each month. TTB uses the collected information to ensure that manufacturers of such articles properly pay Federal excise taxes, do not divert untaxed articles, and are in compliance with applicable Federal law and regulations.

The latest form for Report--Manufacturer of Tobacco Products or Cigarette Papers and Tubes; Report--Manufacturer of Processed Tobacco expires 2027-06-30 and can be found here.

Report--Manufacturer of Tobacco Products or Cigarette Papers and Tubes

Federal Enterprise Architecture: General Government - Taxation Management

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