Dear erickriojas-ga;
Thank you for allowing me an opportunity to answer your interesting
question.
Regardless of where you are located in the United States you will, at
a minimum be required to apply for and obtain a “tobacco importer
permit” from the US Department of The Treasury, Bureau of Alcohol,
Tobacco and Firearms. Everything you will need to know about
qualifying yourself for FEDERAL authorization to manufacture, sell
and/or import tobacco you can find almost entirely in this link.
Tobacco importer permits are addressed directly on the DEPARTMENT OF
THE TREASURY, BUREAU OF ALCOHOL, TOBACCO AND FIREARMS web site:
http://www.atf.treas.gov/tobacco/faq/answers.htm
“What must I do if I want to start a business that sells, manufactures
or imports tobacco?”
“If you intend to manufacture in the United States tobacco products,
or cigarette papers or tubes, then you will have to apply and receive
ATF approval before you engage in business. These requirements are
stated in ATF regulations at 27 CFR part 40
(http://www.atf.treas.gov/regulations/27cfr270.htm). If you need
information about applying, you may contact the National Revenue
Center, 550 Main St., Cincinnati, OH 45203-3263, by phone
1-800-398-2282 or by e-mail. Also, you need to contact the State
government agencies where you will be making or selling tobacco
products to find out their requirements.”
“If you intend to engage in the business of importing tobacco
products, you will have to apply and receive ATF approval before you
engage in business. This requirement is stated in 27 CFR part 275. If
you need assistance to apply for a Federal permit, you may contact the
National Revenue Center, 550 Main St., Cincinnati, OH 45203-3263, by
phone 1-800-398-2282 or by e-mail. Other ATF forms may be required and
may be available from ATF's web site. Also, you need to find out about
customs duties and requirements from U.S. Customs Service
(http://www.customs.treas.gov/). Also, you need to contact the State
government agencies where you will be selling tobacco products to find
out their requirements. However, in general, you cannot import
previously exported cigarettes, other tobacco products, cigarette
papers or tubes. Refer to ATF Industry Circular 2000-4 for further
information. Also, refer to ATF Industry Circular 99-2 about cigarette
sales.”
DEPARTMENT OF THE TREASURY, BUREAU OF ALCOHOL, TOBACCO AND FIREARMS
http://www.atf.treas.gov/tobacco/faq/answers.htm
Here you will find a copy of the US Department of The Treasury, Bureau
of Alcohol, Tobacco and Firearms Application for Permit Under 26
U.S.C. Chapter 52 Importer of Tobacco Products, with which you can
begin the process:
http://www.ttb.gov/forms/pdfs/f52304.pdf
On a state level, you may need to acquire a tax permit. You can access
your state’s member of the Federation of Tax Administrators by
following this link and choosing your state:
FEDERATION OF TAX ADMINISTRATORS
http://www.taxadmin.org/fta/link/
On a local level, depending on where you are, you may be required to
obtain an occupational permit, or a storefront permit (sometimes
called a “vendor’s permit”) as required by local ordinances of the
state, county or municipal government having jurisdiction. However,
not all local jurisdictions require this and in some cases (usually in
smaller communities) these permits are a mere formality and are often
offered for free or for a nominal fee.
Below you will find that I have carefully defined my search strategy
for you in the event that you need to search for more information. By
following the same type of searches that I did you may be able to
enhance the research I have provided even further. I hope you find
that that my research exceeds your expectations. If you have any
questions about my research please post a clarification request prior
to rating the answer. Otherwise, I welcome your rating and your final
comments and I look forward to working with you again in the near
future. Thank you for bringing your question to us.
Best regards;
Tutuzdad-ga
INFORMATION SOURCES
DEPARTMENT OF THE TREASURY, BUREAU OF ALCOHOL, TOBACCO AND FIREARMS
http://www.atf.treas.gov/tobacco/faq/answers.htm
CODE OF FEDERAL REGULATIONS
Title 27, Volume 2, Parts 200 to end
Revised as of April 1, 1999
http://www.atf.treas.gov/regulations/27cfr270.htm
US BUREAU OF CUSTOMS AND BORDER PROTECTION
http://www.customs.treas.gov/
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
http://www.ttb.gov/forms/5000.htm#tobacco
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
Code of Federal Regulations
Title 27, Code of Federal Regulations (27 CFR)
http://www.ttb.gov/regulations/index.htm
FEDERATION OF TAX ADMINISTRATORS
http://www.taxadmin.org/fta/link/
SEARCH STRATEGY
SEARCH ENGINE USED:
Google ://www.google.com
SEARCH TERMS USED:
LICENSE IMPORT CIGARS
FEDERAL PERMIT IMPORT CIGARS
IMPORT CIGARS “DOMINICAN REPUBLIC”
FEDERAL REGULATION IMPORT CIGARS
CIGAR IMPORTER REQUIREMENTS |
