Businesses which export tobacco products (cigarettes, cigars, chewing tobacco, snuff, pipe tobacco, roll your own tobacco) to a foreign country, Puerto Rico, the Virgin Islands or another United States possession must first obtain an export warehouse proprietor permit.
As long as in business and reporting
United States Code (U.S.C.), Titles 26 and 27
Depending on your business, the permit may require registration, bond payment, appropriate use of facility, submitting samples, labeling requirements, paying excise taxes, and reporting requirements. As a TTB-regulated industry member, you may be responsible for paying federal excise taxes. Your obligation as a taxpayer will depend on your circumstances and business type.
Alcohol and Tobacco Tax and Trade Bureau
Office of Permitting and Taxation
National Revenue Center
550 Main Street
Suite 8002
Cincinnati, OH 45202-5215
877-882-3277 Ext: 222222