tobacco products and cigarette papers and tubes without payment of tax or drawback of tax.

This final rule places these authorities with the "appropriate ATF officer." It also requires people to file documents with the "appropriate ATF officer" or as instructed by an ATF form required by 27 CFR Part 44.

The related delegation order, ATF Order 1130.31, was published at the same time as the final rule and is available to the public.

Acceptable Proof Of Exportation

Exporters Can Avoid Tax Liabilities With Proper Documentation

ByWholesaler/Importer Units (513)684-3337

We would like to remind exporters of tobacco products, alcoholic beverages and specially denatured alcohol, that in order to avoid tax liability, you must provide ATF with acceptable proof of exportation.

Here's how to avoid problems later and make sure the proof of exportation you submit to ATF will pass the auditing done at ATF's National Revenue Center:

• Your proof of exportation must be complete, accurate and contain all information required by Title 27 Code of Federal Regulations, Part 252 (exportation of liquors) and/or Part 290 (exportation of tobacco products, cigarette papers and tubes).
  
  
• Export documents must be verifiable and come from the originator of the transaction. That is, proofs are not accepted form subsidiaries. You must obtain US Customs certification when required.
  
  
• Make sure the quantity recorded is in the correct units, e.g., the certification of quantity of cigarettes received in export warehouse should reflect the number of individual units (e.g. thousands of cigarettes) - not cases or packs.
  
  
• Proof of export documents must be credible, i.e., created in the ordinary course of business at the time of the transaction.
  
  
• Exporters must be able to trace a Bill of Lading (BOL) back to the merchandise shipped. Quantities shown on the BOL should match those reflected on the appropriate export form (e.g., 5200.14/2149 - tobacco, 5100.11 - alcoholic beverages).
  
  
• The certification of export must include the title of the person signing it. The date and quantity should be entered, as well as a reference number for the recipient (e.g.,
  

permit number, foreign trade zone or custom's bonded warehouse's number).

• A difference in the amount reported exported, and the amount for which proof has been provided, can lead to a notice of proposed tax assessment to the exporter.
  
  
• ATF will reject the export form where the purpose of removal or withdrawal is not indicated, even if you furnish Custom's or other certification.

In some cases, we may require additional information or documentation. For more information on what types of documents we will accept as proof for each type of export shipment, please visit our website at: www.atf.gov/pub/index.htm#circulars

Refer to Industry Circular 2002-2 (July 6, 2000).

Or, contact the National Revenue Center at 800-398-2282 (513-684-3334) (e-mail: natlrevctr@cinc.atf.treas.gov).

Tobacco Industry Comments Requested
By Robert Ruhf, (202)927-8200

We have asked the tobacco industry to comment on proposed revisions of five ATF tobacco forms. One of the proposed revisions combines the reports completed by manufacturers of tobacco products or of cigarette papers and tubes. Another revises the report completed by proprietors of export warehouses (link to website). Two of the ATF forms revise the applications that we require tobacco product manufacturers and proprietors of export warehouse to submit.

Through these proposed revisions, we hope to achieve the following goals:

• Increase the accuracy of tobacco industry submissions. ATF has improved the detail and the language of the instructions and the forms.
  
  
• Reduce changes and amendments to comply with requirements through complete instructions on the forms.
  
  
• Reduce to refer separate documents about how to complete the forms (e.g., the regulations).

For more information about our requests, go to the ATF website at http://www.atf.gov/forms/notices.htm. To get copies of the proposed ATF forms, contact the Regulations Division at 202-927-8210. Tobacco industry comments should be sent by the end of July 2002.q

Questions or suggestions relating to the Alcohol & Tobacco Newsletter should be directed to the Editor by fax at (202) 927-5611 or by mail at the following address: Bureau of ATF, 650 Massachusetts Avenue, NW, Room 8110, Attention: Joette R. Brown, Editor, Alcohol & Tobacco Newsletter, Washington, D.C. 20226.