Importer's Records and Reports (TTB REC 5170/1)

Pursuant to chapters 51 and 52 of the Internal Revenue Code (IRC, 26 U.S.C.) and the Federal Alcohol Administration Act (FAA Act, 27 U.S.C. 201 et seq.), TTB regulates, among other things, the importation of alcohol and tobacco products. Under those statutory authorities, TTB has issued regulations in 27 CFR requiring importers of alcohol and tobacco products to provide certain information regarding their identity, TTB-issued permits, the identity and amount products imported, and the taxes paid on those products or, for products released from customs custody without payment of tax, the transfer of such products to a bonded facility. TTB also uses the collected information to ensure that imported alcohol beverage labels comply with FAA Act labeling requirements. Under this information collection, importers generally submit the required information electronically to Customs and Border Protection during the import entry process, and the required information is then electronically transmitted to TTB. In addition, importers may submit letterhead applications to TTB to request variances from established regulatory provisions. The collected import data and letterhead variance information are necessary to protect the revenue and ensure that importers comply with Federal laws and regulations regarding alcohol and tobacco products or that proposed alternatives will not pose a burden to TTB in administrating its import regulations.

The latest form for Importer's Records and Reports (TTB REC 5170/1) expires 2027-05-31 and can be found here.