Instructions For CCC-974

REPORT OF TOBACCO PRODUCT REMOVALS SUBJECT TO TAX FOR THE TOBACCO TRANSITION ASSESSMENT PROGRAM (TTAP)

CCC-974 must be submitted by any entity that holds a license from the Department of Treasury’s Tobacco Tax and Trade Bureau (TTB) to manufacture or import tobacco products.

Submit the original of the completed form in hard copy by mail to USDA, Economic and Policy Analysis Staff, 1400 Independence Ave., SW, Washington, DC 20250 or by fax to 202-720-8120. File no later than 20 days after the end of the month that the report covers.

Entity must complete Items 1 through 14.

Items 1-14

Fld Name / Item No.	Instruction
1 Company Name and Address	Enter company name as listed on your TTB permit. Enter current mailing address.
2 Contact Person Name	Enter name of person authorized by company to fill out this form.
3 TTB Permit Number	TTB assigned this “number” on your permit as a manufacturer or importer of tobacco products. For example, if you are a manufacturer, TP-XX-12345 where XX is a 2-letter State abbreviation. If you are an importer, XX-TI-12345 where XX is a 2-letter State abbreviation.
4 Telephone Number	Enter the telephone number of the contact person.
5 Taxpayer Identification Number	Enter the nine-digit code that the Internal Revenue Service (IRS) has assigned to your business.
6 Email	Enter the email address of the contact person.
7A Month	Enter the month the report covers.
7B Year	Enter the year the report covers.
8A-13D
Column A	This column should be filled out by manufacturers only. Enter the volume of product removed subject to tax during the reporting month in the row that indicates the type of tobacco product removed. Report volume in number of sticks for cigarettes and cigars, and in pounds for all other types of tobacco. If no removals were made enter zero. The volume you report should match the volume you reported on form TTB5210.5, line 14.
Column B	This column should be filled out by manufacturers only. Enter the federal excise taxes paid for the volume you reported in Column A. The taxes you report for the month should match the taxes you reported on TTB5000.24.
Column C	This column should be filled out by importers only. Enter the volume of product removed subject to tax during the reporting month in the row that indicates the type of tobacco product removed. Report volume in number of sticks for cigarettes and cigars, and in pounds for all other types of tobacco. If no removals were made enter zero. The volume you report should match the volume reported to you on CBP 7501 Importer Entry Summary, Box 31. If you receive more than one CBP 7501 for the reporting month, then the volume you report should match the sum of all CBP 7501s for the reporting period.
Column D	This column should be filled out by importers only. Enter the federal excise taxes paid for the volume you reported in Column C. The taxes you report for the month should match the taxes reported to you on CBP 7501 box 38.
14A Signature	Enter the name of the individual who has signature authority granted by company.
14B Title	Enter the title of the person certifying the report.
14C Date Prepared	Enter the date the report was prepared.