The Alcohol and Tobacco Tax and Trade Bureau, commonly referred to as the TTB, is a bureau of the United States Department of the Treasury, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States.
With respect to importing alcoholic beverages and tobacco, the mission of the TTB is to collect those taxes and protect the consumer by ensuring the integrity of alcohol and tobacco products. TTB is the third largest tax collection agency in the U.S. Government, after the Internal Revenue Service and U.S. Customs and Border Protection, collecting nearly $22 billion in excise tax revenues annually.
The Advertising, Labeling, and Formulation Division (ALFD) implements and enforces a broad range of statutory and compliance provisions of the Internal Revenue Code and the Federal Alcohol Administration Act. This act requires importers and bottlers of beverage alcohol to obtain certificates of label approval or certificates of exemption from label approval (COLAs) for most alcoholic beverages prior to their importation or introduction into interstate commerce. ALFD acts on these COLAs to ensure that products are labeled in accordance with federal laws and regulations. ALFD also examines formulas for wine and distilled spirits, statements of process, and pre-import applications filed by importers to ensure that the products are manufactured in accordance with U.S. federal laws and regulations.
We are among a handful of Customs Brokers in the Port of Los Angeles specializing in alcoholic beverages and tobacco products. If you are currently importing any of these or considering doing so, we would be pleased to meet with you in person or by video conference to answer any questions or discuss how we can help.