Alcohol
The Alcohol Beverage Control Board in your state or the Food and Drug Administration (FDA) at 1-888-463-6332 or www.fda.gov .
Electronic Nicotine Delivery Systems (ENDS)
According to USC 15 U.S.C. §§ 375 and 376, ENDS products include:
- E-Cigarettes
- E-Hookahs
- E-Cigars
- Vape pens
- Advanced refillable personal vaporizers
- Electronic pipes; and
- Any component, liquid, part, or accessory of such a device regardless of whether that item is sold separately from the device.
According to the Prevent All Cigarette Trafficking (PACT) Act, the term "electronic nicotine delivery system (ENDS)" refers to any electronic device that, through an aerosolized solution, delivers nicotine, flavor, or any other substance to the user inhaling from the device.
Tobacco
You should contact ATEB at 202-648-7130 or your local ATF office.
Cigarettes purchased on the internet are subject to the applicable federal, state, and local taxes. Under the PACT Act, internet sellers must report the sale to the tobacco administrator of the state to which they ship the cigarettes. Generally, cigarettes may not be mailed. States and local governments can collect cigarette taxes and interest due on the purchase of untaxed cigarettes purchased on the internet or through mail order.
If you are personally importing tobacco products or cigarette papers or tubes for personal use, you should contact the U.S. Customs and Border Protection at www.cbp.gov and your appropriate State government agency. You may also contact ATF.
Contact the Alcohol and Tobacco Enforcement Branch (ATEB) at 202-648-7130 or your local ATF office, if the quantity exceeds 10,000.
The Alcohol Beverage Control Board in your state or the Food and Drug Administration (FDA) at 1-888-463-6332 or www.fda.gov .
The FDA at 1-877-287-1373 or AskCTP@fda.hhs.gov
Vapes and E-Cigarettes
There is no deadline. However, one must register with ATF before doing any of the acts described on the “Who is required to register with the ATF under the PACT Act?” Q&A page. As of March 27, 2021, the PACT Act will define cigarettes to include electronic nicotine delivery systems (ENDS).
Any person who sells, transfers, or ships for profit cigarettes or smokeless tobacco in interstate commerce, whereby such cigarettes or smokeless tobacco are shipped into a State, locality, or Indian country of an Indian tribe taxing the sale or use of cigarettes or smokeless tobacco or who advertises or offers cigarettes or smokeless tobacco for such sale, transfer, or shipment.
At this time, no. ATF has deemed that the PACT Act is primarily self-executing and is providing information through open letters and this FAQ. However, ATF reserves the right to issue regulations and will invite comments through Tribal consultation prior to implementation as warranted.
Yes. ATF received comments from Tribal Governments and their representatives during a consultation process, including a consultation meeting held on June 8, 2010. ATF also received written comments in response to ATF’s open letters to tribal leaders. ATF’s response to these comments, “Implementation of the Prevent All Cigarette Trafficking Act of 2009 (PACT Act) - Tribal Consultation Process” is posted on the ATF website, https://www.atf.gov/alcohol-tobacco .
Yes, even if the sale and transportation occurred within the same State.
The term “interstate commerce” includes commerce between any place in a State and any place outside of that State, commerce between a State and Indian Country in the State, or commerce between points in the same State but through any place outside of the State or through any Indian Country. The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States.
Any person (other than a local messenger service or the U.S. Postal Service) that holds itself out to the general public as a provider for hire of the transportation by water, land, or air of merchandise (regardless of whether the person actually operates the vessel, vehicle, or aircraft by which the transportation is provided) between a port or place and a port or place in the United States.
Any sale of cigarettes or smokeless tobacco to a consumer if -
(A) the consumer orders by telephone or other method of voice transmission, the mails, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or
(B) the cigarettes or smokeless tobacco products are delivered to the buyer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the buyer when the buyer obtains possession of the cigarettes or smokeless tobacco.
Cigarettes, roll-your-own tobacco, and smokeless tobacco are covered. Cigars are excluded.
On June 29, 2010, the Prevent All Cigarette Trafficking Act (PACT Act) went into effect. The law amends the Jenkins Act, 15 U.S.C. Chapter 10A, which governs the collection of taxes on, and trafficking in, cigarettes and smokeless tobacco. The PACT Act revised definitions in the Jenkins Act, provided new requirements for registration, reporting, and recordkeeping, and increased penalties for criminal violations. The PACT Act also amends the Contraband Cigarette Trafficking Act, 18 U.S. C. Chapter 114, by providing ATF with additional inspection authority. The PACT Act generally bans the mailing of cigarettes: this provision is enforced by the U.S. Postal Service. The PACT Act also provides new delivery requirements and establishes a noncompliant delivery seller list, with prohibition on deliveries. The Act expand requirements for delivery (non-store/Internet/mail order) sales of cigarettes by requiring each delivery seller, with respect to delivery sales into a specific state and place, to (1) include on the bill of lading for the shipping package containing cigarettes or smokeless tobacco a clear and conspicuous statement that Federal law requires the payment of all applicable excise and sales taxes and compliance with applicable licensing and tax-stamping obligations; and (2) make records of all delivery sales accessible to the Attorney General.
The Act requires ATF to compile a list of noncompliant delivery sellers of cigarettes and smokeless tobacco and to distribute the list to State attorneys general, State tax administrators, common carriers and other couriers, including the U.S. Postal Service.
Any person who sells, transfers, or ships for profit cigarettes, electronic nicotine delivery systems or “ENDS” (which refers to vapes and e-cigarettes), or smokeless tobacco in interstate commerce, whereby such cigarettes or smokeless tobacco are shipped into a state, locality or Indian country of an Indian tribe taxing the sale or use of cigarettes or smokeless tobacco must first register with ATF. In addition, any person who advertises or offers cigarettes (including ENDS after March 27, 2021) or smokeless tobacco for such sale, transfer, or shipment, must first register with ATF. See 15 U.S.C. §§ 375 and 376.
Yes. ATF works closely with industry members to conduct routine checks and audits.
No. ATF Form 5070.1 is an ATF (federal) form. Individual state and local tax administrators may have their own registration forms, which you will also need to fill out.
Yes. ATF will send a registration confirmation email/letter notification to applicants confirming the receipt of their PACT Act registration packet.
There is no Alcohol and Tobacco Tax and Trade Bureau (TTB) registration regarding 15 U.S.C. § 376(a)(1). A company only has to register with ATF, and with any states or localities that ships (sends) taxable electronic nicotine delivery systems (ENDS), cigarettes or smokeless tobacco.
No. The PACT Act does not address the receipt of products.
A person who does not sell, transfer, or ship for profit cigarettes (which will include electronic nicotine delivery systems or “ENDS” after March 27, 2021) or smokeless tobacco in interstate commerce, such cigarettes or smokeless tobacco are shipped into a state, locality or Indian country of an Indian tribe taxing the sale or use of cigarettes or smokeless tobacco and who does not advertise or offers cigarettes or smokeless tobacco for such sale, transfer or shipment, does not need to register with ATF. Therefore, a retailer who does not do any of these activities, but who only receives shipments from other vendors, does not need to register with ATF.
