Monthly Report - Importer of Tobacco Products or Processed Tobacco

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5722, importers of tobacco products and of processed tobacco are required to provide reports containing the information, in the form, at the times, and for the periods, as the Secretary of the Treasury prescribes by regulation. Under that IRC authority, the TTB regulations in 27 CFR part 41 require importers of tobacco products and importers of processed tobacco to submit a monthly report on TTB F 5220.6 to account for such products on hand, and that received, removed, and released from customs custody. The required information allows TTB to determine the amount and disposition of tobacco products and processed tobacco imported into the United States. The collected information is necessary to protect the revenue, detect diversion of tobacco products and processed tobacco, which is not subject to excise tax, into the illegal market, and ensure that importers of those products are operating in accordance with statutory and regulatory requirements.

The latest form for Monthly Report - Importer of Tobacco Products or Processed Tobacco expires 2028-05-31 and can be found here.