Tobacco Importer or Importer of Processed Tobacco Required Documents

If you are leasing the property/premises where you will be conducting your operations, you must submit a copy of your signed and dated lease agreement. 

This agreement must show that the property owner knows how you intend to use the property and gives consent for you to use the building/land for this purpose. 

We need this information even if the owners or officers of the company own the property and are leasing to the company. 

If you own the property/premises then you must provide proof of ownership, such as a deed.

You must supply proof that any person who will sign documents, forms, reports, etc., or who will correspond with TTB about this business, has legal authority to do so.  Proof of signing authority includes such things as:

• An excerpt from the Articles of Incorporation (Corporations)
• An excerpt from the Articles of Organization (LLCs)
• An excerpt from the Partnership Agreement (Partnerships)
• Copies of a relevant resolution
• Official company meeting minutes
• TTB Form 5100.1, Signing Authority for Corporate and LLC Officials 
• TTB Form 5000.8, Power of Attorney, if someone other than an employee, such as a consultant, will act on behalf of the business entity.

Each owner of the business (whether an individual, company, or trust) must supply documentation to show the source of the funds the owner is investing in the business.  Examples of different sources of funds, and acceptable documentation, include:

• Financial Gifts – You must include on your application the name of any individual making a gift along with the amount of the gift.  You must submit a statement from that individual where the individual declares that he or she has no control or ownership in the business.  You also must submit a financial record or bank statement showing your receipt of the gift.
• Loans – You must provide a copy of a promissory note or a statement from any entity providing a loan.  You must also submit a financial record or bank statement showing your receipt of the loan.
• Bank Account Records – If the source of funds is a savings account, checking account, or other type of financial account, you must submit a current statement showing a balance that includes the amount you’re investing, and statements for each of the three prior months. 
   
  • If you’ve already invested the funds, you must submit a bank statement from the month that the funds were removed for business purposes and the bank statements for each of the three months prior to that month.
  • If the funds are coming from a jointly owned account, such as with a spouse, submit a signed letter from the other party stating that the party has no control or ownership in the proposed business (if applicable).
  • If a company has a current, official, detailed financial statement covering the proposed operations, you may submit it in lieu of the bank account records.

A variance request is letterhead notice (a statement written on company letterhead) requesting permission to use an alternate method or procedure in lieu of one outlined in the regulations. 

You will need to describe, in detail, the proposed alternate method or procedure and the existing regulation to which it relates. 

You must also provide “good cause” for your request, such as when changing circumstances create a need for a different approach.