Schedule of Due Dates: Monthly Report of Goods Exported and Tax Due Dates
Industry members with approval for alternate procedure under IC 2004-3.
Exports w/o proof of export within 90 days of removal record as an Increasing Adjustment on the following return:
Monthly Export Period
Monthly Export Report Due Date
Follow-up Monthly Export Report Due Date
Export Removal Date
Tax Return Serial Number
Tax Return Due Date
1) Each month’s report is due by the 15th of the following month. Please submit as a Microsoft Excel spreadsheet sent as an e-mail attachment to email@example.com. Please show your registry number (i.e. BW-CA-xxxx) in the subject line of the e-mail, and in the name of the report file; also show the month covered by the report in the name of the report file.
2) You must obtain proof of export within 90 days from the date of removal. If you have not received adequate proof of export within 90 days from the date of removal, you must pay applicable taxes by making an adjusting entry, under Schedule A, increasing tax due on your next Excise Tax Return, TTB Form 5000.24. If you subsequently obtain proof of export, you may obtain a refund by making an adjusting entry, under Schedule B, to decrease tax due for the tax originally paid.
3) Three months after the first submission of the Monthly Report of Goods Exported, you must resubmit the summary report showing that you received proof of export for each entry or that you made payment on Form 5000.24. The individual submitting this report must have signing authority on file with TTB.
Page last reviewed: March 13, 2023
Page last updated: March 13, 2023
Maintained by: National Revenue Center