Skip to main content
U.S. flag

An official website of the United States government

Here’s how you know

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock ( LockA locked padlock ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

  • Home
  • Who We Are
    • About TTB
      • Organizational Chart
      • TTB Offices
      • The TTB Story
      • Our Mission
    • Contact Us
      • TTB Offices
      • NRC Call Center
      • ALFD Call Center
      • Scientific Services Division
      • Trade Investigations Division
      • Media Inquiries
      • Congressional Inquiries
      • Submit a Tip
    • TTB Offices
      • Executive Staff
      • Office of Management
      • Headquarters Operations
      • Field Operations
      • Office of Chief Information Officer
      • Office of Permitting and Taxation
      • Office of the Chief Counsel
    • Careers
      • Opportunities at a Glance
  • What We Do
    • PROGRAM AREAS
      • Beverage Alcohol
      • Nonbeverage Alcohol
      • Tobacco
      • Formulation
      • Labeling Resources
      • Advertising
      • Market Compliance
      • Trade Practices
      • International Affairs
      • Outreach
      • Firearms and Ammunition
    • REGS & GUIDANCE
      • Statutes
      • Regulations
      • Rulings
      • Procedures
      • Industry Circulars
      • Federal Register Publications
      • Other Guidance
    • TAXES & FILING
      • Tax Reform (CBMA)
      • Pay.gov
      • Tax Returns and Reports Due Dates
      • Tax Rates
      • Preparing Returns
      • File Disaster Claims
      • Taxpayer Relief
    • ONLINE SERVICES
      • Permits Online
      • COLAs Online
      • Formulas Online
      • Pay.gov
      • Public COLA Registry
      • Online Help Center
    • ENFORCEMENT
      • Submit a Tip Online
      • Administrative Actions
      • Investigations
      • Audits
      • Taxes and Filing
      • Beverage Product Diversion
      • Tobacco Diversion
  • TTB Audiences
    • INDUSTRY MEMBERS
      • Information For...
      • Wine Producers
      • Distilled Spirits Producers
      • Beer Producers
      • Wholesalers
      • Importers/Exporters
      • Tobacco Industry
      • Firearms/Ammunition Excise Tax
      • Industrial Alcohol
      • State and Local Government
    • BUSINESS OWNERS
      • Small Business Owners
      • Prospective Business Owners
      • Beverage Alcohol Retailers
      • Contracting with TTB
    • PUBLIC
      • Consumer Corner
      • Product Safety and Testing
      • Health Warning Statements
      • Research Resources
      • Student Questions
      • FOIA
  • Resources
    • PRESS ROOM
      • TTB Newsletter
      • News and Events
      • Presentations
      • Press Releases
      • Congressional Inquiries
    • BUSINESS CENTRAL
      • TTB Learning Center
      • Business Central
      • Industry Startup Tutorial
      • Proofing Video Series
      • Guides and Tutorials
    • DATA & STATISTICS
      • Open Data
      • Wine
      • Beer
      • Distilled Spirits
      • Tobacco
      • Tax Collections
      • Market Compliance
      • Application Processing Times
      • List of Permittees
    • PUBLICATIONS
      • FOIA Reports
      • Plans and Reports
      • Memorandum of Understanding
      • TTB Newsletter
      • TTB Forms
      • Fact Sheets
    • FAQs
      • Alcohol
      • Firearms Excise Tax
      • Advertising
      • Labeling
      • Formulation
      • Permits
      • Tobacco
TTB.gov
  • Home
  • Who We Are
    • About TTB
      • Organizational Chart
      • TTB Offices
      • The TTB Story
      • Our Mission
    • Contact Us
      • TTB Offices
      • NRC Call Center
      • ALFD Call Center
      • Scientific Services Division
      • Trade Investigations Division
      • Media Inquiries
      • Congressional Inquiries
      • Submit a Tip
    • TTB Offices
      • Executive Staff
      • Office of Management
      • Headquarters Operations
      • Field Operations
      • Office of Chief Information Officer
      • Office of Permitting and Taxation
      • Office of the Chief Counsel
    • Careers
      • Opportunities at a Glance
  • What We Do
    • PROGRAM AREAS
      • Beverage Alcohol
      • Nonbeverage Alcohol
      • Tobacco
      • Formulation
      • Labeling Resources
      • Advertising
      • Market Compliance
      • Trade Practices
      • International Affairs
      • Outreach
      • Firearms and Ammunition
    • REGS & GUIDANCE
      • Statutes
      • Regulations
      • Rulings
      • Procedures
      • Industry Circulars
      • Federal Register Publications
      • Other Guidance
    • TAXES & FILING
      • Tax Reform (CBMA)
      • Pay.gov
      • Tax Returns and Reports Due Dates
      • Tax Rates
      • Preparing Returns
      • File Disaster Claims
      • Taxpayer Relief
    • ONLINE SERVICES
      • Permits Online
      • COLAs Online
      • Formulas Online
      • Pay.gov
      • Public COLA Registry
      • Online Help Center
    • ENFORCEMENT
      • Submit a Tip Online
      • Administrative Actions
      • Investigations
      • Audits
      • Taxes and Filing
      • Beverage Product Diversion
      • Tobacco Diversion
  • TTB Audiences
    • INDUSTRY MEMBERS
      • Information For...
      • Wine Producers
      • Distilled Spirits Producers
      • Beer Producers
      • Wholesalers
      • Importers/Exporters
      • Tobacco Industry
      • Firearms/Ammunition Excise Tax
      • Industrial Alcohol
      • State and Local Government
    • BUSINESS OWNERS
      • Small Business Owners
      • Prospective Business Owners
      • Beverage Alcohol Retailers
      • Contracting with TTB
    • PUBLIC
      • Consumer Corner
      • Product Safety and Testing
      • Health Warning Statements
      • Research Resources
      • Student Questions
      • FOIA
  • Resources
    • PRESS ROOM
      • TTB Newsletter
      • News and Events
      • Presentations
      • Press Releases
      • Congressional Inquiries
    • BUSINESS CENTRAL
      • TTB Learning Center
      • Business Central
      • Industry Startup Tutorial
      • Proofing Video Series
      • Guides and Tutorials
    • DATA & STATISTICS
      • Open Data
      • Wine
      • Beer
      • Distilled Spirits
      • Tobacco
      • Tax Collections
      • Market Compliance
      • Application Processing Times
      • List of Permittees
    • PUBLICATIONS
      • FOIA Reports
      • Plans and Reports
      • Memorandum of Understanding
      • TTB Newsletter
      • TTB Forms
      • Fact Sheets
    • FAQs
      • Alcohol
      • Firearms Excise Tax
      • Advertising
      • Labeling
      • Formulation
      • Permits
      • Tobacco
Report Fraud:
TTB Tips Online
Now Available - CBMA Foreign Producer Registration and Assignment System CBMA Import Resources
  • TTB Home
  • PONL RD

TTB | Tobacco Export Warehouse Proprietor Required Documents

Permits Online Required Documents – What to Gather Before You Apply

Before starting your tobacco export warehouse application, you should gather the following documentation: 

PrintPrint

Application Type: Export Warehouse Proprietor
Documentation to Gather Before You Apply

Tobacco Bond

TTB Form 5200.29, Tobacco Bond - A bond is an insurance agreement pledging security for payment of taxes, including penalties and interest, for which you may become liable.

For a Corporation  - A copy of your Articles of Incorporation and/or Certificate of Incorporation

Documents filed with the state that legally records the creation of a corporation.

For a Limited Liability Company - A copy of your Articles of Organization and/or Certificate of Organization

Documents filed with the state outlining the formation of a limited liability company. 

For a Partnership – A copy of your partnership agreement

A contract between partners that sets out the terms and conditions of the partnership. 

Lease Agreement or Proof of Property Ownership

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.

Signing Authority Authorization

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.

Diagram of the Tobacco Premises

The diagram of the premises must meet the following conditions:   

  • Where the permitted premises is in more than one building, and each building is not identifiable by a separate street address, the diagram must identify each building by a letter, number, or similar designation
  • Where the permitted premises consists of a portion of a building or where portions of buildings are part of the premises, the diagram must show the particular floor or floors, or room or rooms, comprising the factory

Source of Funds Documentation

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.

 

Application Type: Export Warehouse Proprietor
Other Documents You May Need to Submit

Power of Attorney

TTB Form 5000.8.  If someone other than an employee, such as a consultant, will act on behalf of the business entity.

Change in Bond (Consent of Surety)

TTB Form 5000.18 is needed if you are conducting additional operations that are not covered under your bond, such as, if moving to a new location to cover the transport of export only tobacco products from one location to another.  

Variance Request

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. 




 

Go back to the Permits Online Required Documents page

 

Permits Online makes it easy for you to electronically apply for and update the permit, registration, or notice you need to operate a TTB-regulated business. Once you have registered to use Permits Online, just log in and follow the instructions and prompts for submitting your application package. There is no fee to apply.

 

Page last reviewed: July 30, 2018
Page last updated: June 17, 2021
Maintained by: National Revenue Center

Accessibility • Privacy Policy • No FEAR Act • Report Fraud
Contact Webmaster •

Stay Connected with TTB:

TTB Newsletter RSS Feeds Email Updates Events System Maintenance