TTB: Tax-Free Sales of Domestic Tobacco Products to Foreign Missions in the United States (IRC §5702)

Procedures established to allow foreign diplomatic and consular officials to purchase tax exempt domestic tobacco products for consumption in the United States, under the U.S. Department of State’s Office of Foreign Missions (OFM) procedures (“diplomatic sales”), the Alcohol and Tobacco Tax and Trade Bureau (TTB) advised April 9. Members of the domestic tobacco industry are allowed to use the procedures in handling domestic tobacco products destined for diplomatic sales. Specifically, domestic manufacturers of tobacco products can use the same procedure for such diplomatic sales as is already authorized for exporting tobacco products through duty-free stores, provided that such diplomatic sales ...