27 C.F.R. § 41.206 Reports.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Importers must file a monthly report on TTB F 5220.6 in accordance with the format and instructions for the form. (b) The first report(s) must be submitted by the 15th day of the month following the month in which the permit is issued; all previous months beginning January 1, 2000, must also be reported at that time.
For example: An importer who is issued a permit with a date of August 17, 2000, would be required to submit by September 15, 2000, a total of eight reports for the months January-August, 2000. (c) Reports with the notation “No Activity” must be made for those months in which no activity occurs. (d) When a transfer of ownership of the business of an importer of tobacco products described in §41.224, or when a change in control of a corporation described in §41.226 occurs, a concluding report with the notation “Concluding Report” must be made for the month or partial month during which the transfer of ownership or change in control becomes effective. [T.D. ATF–422, 64 FR 71951, Dec. 22, 1999. Redesignated and amended by T.D. TTB–16, 69 FR 52424, 52425, Aug. 26, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart K—Tobacco Products Importers
Filing and Retention of Records and Reports
§ 41.206 Reports.
