Export Documentation Retention Program Monthly Report & Tax Due Dates

2008-2009

Notes:

1)  Each month’s report is due by the 15th of the following month, to be submitted as a Microsoft Excel spreadsheet sent as an e-mail attachment to exports@ttb.gov. Please show your registry number (i.e. BW-CA-xxxx) in the subject line of the e-mail, and in the name of the report file; also show the month covered by the report in the name of the report file.

2) A follow-up report is due three months later on the 15th (see chart above) showing all exports having been cleared (proper evidence of exportation in hand) or reporting those that have not cleared. Please indicate in the file name that the report is the follow-up. You may send one e-mail to us each 15th of the month with the most recent month’s original report and the follow-up report for the third previous month, per the chart above.

3) Exports shown on the follow-up report as not cleared will be included as an increasing adjustment of tax due on the next tax return to be filed. This will be  based on the tax being determined as “removed” on the 90th day from the date the product was withdrawn (see chart above).  If the “date of removal” (90th day from date actually withdrawn) was between the 1st and the 15th of the month, the payment of tax will be on the return covering that period; if the “date of removal” (90th day from date actually withdrawn) was between the 16th of the month and the end of the month, the payment of tax will be on the return covering that period.

***Special September return filing rules apply to these transactions, as well. Payments for the 16th to the 26th are due on the 29th, and payments for the 27th to th 30th are due Oct 13.

Show the tax on the un-cleared export as an individual adjustment listed on Schedule A of the Excise Tax Return. Further, if you later “clear” the shipment by obtaining proof of exportation, take a decreasing adjustment on Schedule B of the next return filed after the proof of exportation is obtained. No claim is necessary, and no interest or penalty applies to these increasing and decreasing adjustments. 

If you fail to make a payment due on an uncleared export, we will contact you for an explanation when we process your follow-up report and compare it to your tax returns. If you fail to pay the tax when due under the provisions of an approved variance, you risk revocation of the variance, and penalties and interest will be assessed back to the date that the product was actually withdrawn.

Last Update: 12/22/08