EDN2 - Exports of alcohol and tobacco products using form B60

March 2004

Some Canadian exporters of alcohol and tobacco products continue to use form B60, Excise Duty Entry, when exporting alcohol and tobacco products to the United States (US). Truck drivers are presenting this form to the US Customs and Border Protection (CBP) inspectors for signature as validation and proof of export of the alcohol or tobacco products. However, the US CBP inspectors have been instructed by their head office to cease validating form B60 since other documentation is already available to prove that the alcohol or tobacco products have been properly exported.

Alcohol and tobacco licensees are encouraged to continue to use form B60 for convenience purposes (e.g., the keeping of books and records), but should advise their transport companies to inform their drivers not to present this form to US CBP inspectors for signature. Other documentation is readily available that will provide satisfactory evidence of export.

Form B60 should not be confused with form E60, Tobacco Products Export Form. Form E60 must be used for all commercial exports (except for prescribed brands) of Canadian manufactured cigarettes, tobacco sticks, and other manufactured tobacco, and must be signed off by Canadian Border Services Agency officials. Neither of these forms is to be presented to US CBP inspectors.

For more information on this topic, contact the nearest regional excise duty office. Information relating to the documents that may be necessary for the export of alcohol and tobacco products will be available in Excise Duty Memorandum 9.3.1, Export Documentation, which will be published later this year.

Date modified:

2004-03-30