Cigarettes and Smokeless Tobacco Record-Keeping and Reporting Requirements

The Contraband Cigarette Trafficking Act and ATF regs at 27 CFR 646 require that each person who ships, sells, or distributes cigarettes or smokeless tobacco must keep copies of invoices, bills of lading, or other suitable commercial records relating to each disposition of more than 10,000 cigarettes or smokeless tobacco in excess of 500 single-unit consumer-sized cans or packages, and must report the purchaser or recipient's name; destination street address; and quantity of cigarettes distributed. There is no form associated with this collection. There is no form associated with this collection.