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Disaster Relief --- If your business has been impacted by a natural disaster, you may be eligible for a waiver of late filing, payment, or deposit penalties. You may also qualify for a refund of alcohol or tobacco excise tax on damaged products. Please visit Disaster Relief for more information. Contact us online or toll free: 877-882-3277.

Tobacco Manufacturer

The law requires that everyone who intends to manufacture tobacco products obtain a permit from TTB.
Wondering how to get started as a tobacco manufacturer? 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

Types of Permits

Packets for businesses like manufacturers of tobacco products and processed tobacco

Tobacco Laws and Regulations

Public guidance including FAQs, procedures, rulings and industry circulars

Requirements for Manufacturers

Information explaining the requirements you must meet to maintain your business

Bonds and Consents of Surety

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


SOT, tax rates and due dates, and help with filing and preparing excise tax returns

Submission of Tobacco Samples

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


Description: 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 or by phone at 877-882-3277 (Toll Free).  For more information contact a TTB tobacco expert.

Page last reviewed: February 9, 2018
Page last updated: February 9, 2018
Maintained by: National Revenue Center

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