27 CFR 41.206 - Reports.
(a) General. Importers must file a monthly report on TTB F 5220.6 in accordance with the instructions for the form.
(b) First report. The first monthly report must be submitted by the 15th day of the month following the month in which the permit is issued.
(c) Reports of no activity. Reports with the notation “No Activity” must be made for those months in which no activity occurs.
(d) Concluding report. When a transfer of ownership of the business of an importer of tobacco products described in § 41.224, or when a change in control of a corporation described in § 41.226 occurs, a concluding report with the notation “Concluding Report” must be made for the month or partial month during which the transfer of ownership or change in control becomes effective. A concluding report must also be made for the month or partial month during which an importer concludes operations under the permit.