Are there required records and reports for AFPs?
Yes, there are required records and reports for AFPs. The regulations pertaining to records and reports for AFPs are located in:
- 27 CFR 19.710, Inventories of spirits;
- 27 CFR 19.714, General requirements for records;
- 27 CFR 19.715, Format of records;
- 27 CFR 19.716, Maintenance and retention of records;
- 27 CFR 19.717, Time for making entries in records;
- 27 CFR 19.718, Required records;
- 27 CFR 19.719, Spirits made unfit for beverage use in the production process; and
- 27 CFR 19.720, Reports.
Section 19.720 requires the proprietor of an AFP to submit an annual report on TTB F 5110.75for each calendar year ending on December 31. This report must be sent to the following address by January 30 of the year following the reporting period.
National Revenue Center
Alcohol and Tobacco Tax and Trade Bureau
550 Main Street, Room 8970
Cincinnati, Ohio 45202
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Page last reviewed: September 12, 2018
Page last updated: September 13, 2018
Maintained by: Regulations and Rulings Division