Envelope Get Email Updates

Tobacco Procedures

This file contains IRS Revenue Procedures and ATF/TTB Procedures pertaining to tobacco. These procedures are available for your information.

  • 2011-1 Payment of Tax by Electronic Fund Transfer
  • 2009-1 Procedure for Certain Tobacco Products and Cigarette Papers and Tubes Withdrawn from the Market 
  • 2001-2 Alternate procedures which tobacco products manufacturers and importers may use to file claims after January 1, 2002 under 26 U.S.C. 5705 for credit or refund of tax on cigarettes withdrawn from the market.
  • 2000-1 Alternate procedure for filing claims for cigarettes of tax increase imposed January 1, 2000 and for bearing the ultimate burden of the cigarette floor stocks tax by tobacco product manufacturers and importers.
  • 87-4 Tax Classification of Chewing Tobacco or Snuff
  • 84-1 Preparation ATF Forms 2145 (5200.11), Notice of Release of Cigars, Cigarettes, Cigarette Papers or Cigarette Tubes
  • 83-1 Alternate Optional Procedure for Filing Claims Under 26 U.S.C. 5705 for Credit or Refund of Tax On Cigarettes Withdrawn from the Market 
  • 80-5 Procedures for Tax Exempt Sales of Tobacco Products by Proprietors of Export Warehouses to Persons Crossing the United States Border into Canada or Mexico 
  • 76-2 Method for Sequential Solvent Extractions Used in Differentiating Cigars and Cigarettes 
  • 75-1 Removal of Tax-Exempt Tobacco Products for Use as Supplies on U.S. Navy Ships
  • 73-5 Tobacco Tests 
  • 71-5 Tobacco Products Sold to Aircraft Passengers
  • 69-27 Receiving Incomplete Shipments of Tobacco Products 
  • 67-18 Withdrawal of Tobacco Products From Market
  • 66-25 Markings on packages of tobacco product
  • 66-23 Recording and Reporting Removals Subject to Tax
  • 66-22 Preparation and Distribution of Form 2149 Covering Replacement Shipments of Cigars and Cigarettes 
  • 66-21 Markings on Packages of Cigars 
  • 66-20 Claims for Cigars and Cigarettes Withdrawn From the Market

Green icon with a white phone. CONTACT US
Questions? Please contact a tobacco expert at 202-453-2025 or see our frequently asked questions. For more information see our tobacco contacts page.

Page last reviewed: October 14, 2014
Page last updated: December 1, 2016
Maintained by: Regulations and Rulings Division

Amended Definition of "Roll-Your-Own Tobacco"

We have been asked to clarify the TTB position with regard to the manufacture and importation of sheets of reconstituted tobacco in light of the amendments to the Internal Revenue Code of 1986 (IRC) by the Children’s Health Insurance Program Reauthorization Act of 2009 (CHIPRA).  Specifically, we have been asked the following:

  • Are sheets of reconstituted tobacco considered to be “roll-your-own tobacco” as that term is defined by the IRC, as amended by CHIPRA?
  • Is a manufacturer of sheets of reconstituted tobacco required to have a permit as a tobacco products manufacturer when the “roll-your-own tobacco” definition amended by the CHIPRA goes into effect on April 1, 2009?  Is an importer of sheets of reconstituted tobacco required to have a permit as a tobacco products importer when the “roll-your-own tobacco” definition amended by the CHIPRA goes into effect on April 1, 2009? 

Under 26 U.S.C. 5702(o), as amended by CHIPRA,  the term “roll-your-own tobacco“ means “any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof.”  Specifically, CHIPRA added the words, “or cigars, or for use as wrappers thereof” to the end of the existing definition.  In the trade and in general terminology, "reconstituted tobacco" is ground or pulverized tobacco mixed with various adhesive agents and/or cellulose fibers derived from tobacco or other sources and formed into sheets.  The term “sheets” here refers to a form or size of product that cannot be used, without further manipulation, by the ultimate consumer as a wrapper for a cigar (also referred to at retail as a “wrap” or a “blunt”).

Sheets of reconstituted tobacco that are in sizes that cannot be readily used by the ultimate consumer as wrappers for cigars without further manipulation are not “roll-your-own” tobacco as contemplated by 26 U.S.C. 5702(o) as amended.  Accordingly, persons who produce or import reconstituted tobacco solely in sheets, rather than in sizes that can be readily used by the ultimate consumer as wrappers for cigars, are not manufacturers or importers of roll-your-own tobacco and therefore are not required to have a TTB permit as such.  A manufacturer that produces and removes reconstituted tobacco in a form or size that is ready for use by the ultimate consumer is a manufacturer of roll-your-own tobacco and must obtain a TTB permit as a tobacco product manufacturer to engage in such business on or after April 1, 2009.  Similarly, a person who imports reconstituted tobacco in a form or size that is ready for use by the ultimate consumer is an importer of roll-your-own tobacco and must obtain a TTB permit as an importer of tobacco products in order to engage in such business on or after April 1, 2009.  

Finally, whether a manufacturer or importer of sheets of reconstituted tobacco that are in sizes that cannot be readily used by the ultimate consumer as wrappers for cigars is required to qualify as a “manufacturer of processed tobacco” or an “importer of processed tobacco” will be addressed in detail in forthcoming TTB regulations.  CHIPRA includes a transitional rule whereby any person engaged in the business as a manufacturer or importer of processed tobacco on April 1, 2009, who submits an application to TTB within 90 days after April 1, 2009 (that is, on or before June 30, 2009) may continue to engage in that business pending final action by TTB on the permit application.


Page last reviewed/updated: 09/04/2012

Tobacco Diversion

If you suspect illegal activity regarding the diversion of tobacco products or cigarette papers or tubes outside the legal distribution chain, please contact the TTB Intelligence Division.

Diversion includes, for example, tax evasion, theft, distribution of counterfeit products, and distribution in the United States of products marked for export or for use outside the U.S. Diversion may also include Internet sales of tobacco products not in compliance with Federal, State, or local laws.

For information on the Federal laws that apply to the unlawful transportation, shipment, or sale of cigarettes and other tobacco products, please refer to Industry Circular 99-2, or contact the Intelligence Division.

The Intelligence Division can be reached by:

Phone: 1-202-453-2173.

E-mail: ttbtobacco@ttb.gov

Alcohol and Tobacco Tax and Trade Bureau
Attn: Intelligence Division, Room 200-W
1310 G Street, NW., Box 12
Washington, DC 20005

If you suspect illegal sales of cigarettes, such as sales to or by minors, or if you wish to report smoking in establishments that have State or local laws against such activities, please contact the appropriate State or local agency. These issues are NOT regulated by TTB.


Page last reviewed/updated: 09/04/2012

Contact a Tobacco Industry Expert

Tobacco Section, Intelligence Division
Phone: 202-453-2045

General questions

Before submitting a question or concern, please visit our Frequently Asked Questions.

Tobacco Permits Applications and Taxes

If you have questions regarding permits, applications, bonds, tax payments, etc., you may contact the National Revenue Center.

  • Online FormSubmit Inquiry
  • Phone: 877-882-3277 (Toll Free)

  • Mail:     TTB National Revenue Center
                 550 Main Street, Room 8002
                 Cincinnati OH 45202

Page last reviewed: January 14, 2013
Page last updated: April 15, 2019
Maintained by: AAFO

Tobacco Export Warehouse

The law requires that everyone who intends to engage in tobacco export operations obtain a permit from TTB. Wondering how to get started as a tobacco export warehouse? Visit our industry startup guide: Getting Started in TTB-Regulated Industry. Have a permit to operate in the tobacco industry and looking for next steps? See our industry compliance guide: Maintaining Compliance in a TTB-Regulated Business.

Getting Started

To apply for a permit, you must submit an application and the required documentation. We encourage you to use Permits Online to file your original and amended applications with us for FREE! With Permits Online, we can process your application more quickly. Avoid delay in processing your applications by seeing our permit application Q&As about frequently overlooked items.

Read the brief introductory information letter before submitting your application. This letter describes TTB’s requirements to manufacture tobacco products and provides a printable checklist so you can track the steps of the application process as they are completed.

Key Tobacco Manufacturer Topics

More information on Types of Permits

Types of Permits

Packets for manufacturers of tobacco products and processed tobacco. You can apply online!

More information on Tobacco Laws and Regulations

Tobacco Laws and Regulations

Public guidance including FAQs, procedures, rulings and industry circulars

More information on Requirements for Manufacturers

Requirements for Manufacturers

Information explaining the requirements you must meet to maintain your business
More information on Bonds and Consents of Surety

Bonds and Consents of Surety

Bond forms, approved surety companies, purchasing a security for a collateral bond

More information on Taxes


Tax rates and due dates, Pay.gov and help with filing and preparing excise tax returns

More information on Submission of Tobacco Samples

Submission of Tobacco Samples

How and where to send your tobacco samples, and TTB’s
Methods and procedures


Top Questions about the Tobacco Industry

How Do I...?

Import Tobacco Products Submit a Tobacco Sample
Determine Special Occupational Tax Liability Determine and Pay Taxes
Report an Illegal Tobacco Sale Get More Tobacco Questions  


Green icon with a white phone. CONTACT US

For general tobacco inquiries contact a tobacco specialist at 202-453-2273.  For tobacco permits, applications, and taxes contact the National Revenue Center by email at ttbtobacco@ttb.gov or by phone at 877-882-3277 (Toll Free).  For more information contact a TTB tobacco expert.


Page last reviewed: March 22, 2019
Page last updated: March 22, 2019
Maintained by: National Revenue Center