Importer's Records and Reports (TTB REC 5170/1)

At the time of importation, or during field audits, the information collected under this recordkeeping requirement is used by CBP and TTB personnel to ensure that: (1) Persons engaged in business as importers are operating under the permit required by Federal law to engage in such operations; (2) applicable taxes are paid; (3) commodities released from customs custody without payment of tax for transfer in bond are eligible for such release, are sent to eligible bonded facilities, and are not diverted; and (4) labels applied to containers of imported alcohol beverages comply with FAA Act requirements. Also, the letterhead applications and notices approved under this information collection are necessary to ensure that an importer’s proposed alternative method will provide equal protection to the revenue and will not pose a burden to TTB in administrating 27 CFR parts 26 and 27. These letterhead applications and notices help to protect the revenue. This information collection is being amended to include the information submitted electronically by importers using the International Trade Data System (ITDS). In cases where the TTB regulations require importers to keep records supporting the data submitted via ITDS, such records are maintained by the regulated industry members at their business premises and may be inspected by TTB personnel. The regulated industry members may keep the required records in paper or electronic formats at their discretion.

The latest form for Importer's Records and Reports (TTB REC 5170/1) expires 2021-01-31 and can be found here.