ATF enforces the Prevent All Cigarette Trafficking (PACT) Act, which was passed by Congress in 2010 and amended in 2021.
ATF collaborates with the U.S. Postal Service (USPS) and Food and Drug Administrations’ Tobacco 21 enforcement teams to prevent sales and shipments of Electronic Nicotine Delivery Systems (ENDS), including vapes and e-cigarettes, to minors.
The PACT Act:
- Requires all distributors of cigarettes, which include ENDS and other smokeless tobacco products (such as snuff or chewing tobacco), who sell or advertise in interstate commerce, to register with and report certain information to ATF and the tax administrators of the states where shipments of tobacco are made or advertised.
- Requires tobacco sellers who ship to end users to comply with reporting, labeling, delivery and recordkeeping requirements.
- Establishes a non-compliant list maintained and distributed by ATF regarding distributors that ATF has determined have violated the PACT Act.
- Prohibits anyone who receives the non-compliant list from shipping cigarettes, ENDS or smokeless tobacco to a person on the non-compliant list.
- Requires remote sales to consumers to comply with all state and local laws pertaining to licensing, regulation, excise taxes, cigarette stamping, and ENDS. This includes, but is not limited to, state and/or local bans on remote or delivery sales and prohibitions on flavored ENDS.
- Allows ATF to inspect anyone engaged in delivery sales.
- Mandates age verification and packaging provisions.
- Prescribes criminal and civil penalties for violations of these provisions.
- Generally, bans the mailing of cigarettes, smokeless tobacco and ENDS.
PACT Act Requirements
Under the PACT Act, per 15 U.S.C. § 376, any person who sells, transfers or ships cigarettes or smokeless tobacco into a jurisdiction that taxes the sale or use of those commodities, or advertises such in interstate commerce, shall:
- Register with ATF and the tobacco tax administrators of each state and/or locality into which such shipments are made.
- File monthly reports with the tobacco tax administrators of each state and/or locality into which one or more shipments of tobacco were made during the previous calendar month.
- Comply with state, local and tribal licensing, regulatory and tax laws.
- Verify state and local tobacco tax administrators’ required forms and procedures for each jurisdiction the seller operates in. Potential registrants are encouraged to verify their state and locality PACT Act requirements to make sure they are compliant with all laws.
Registering with ATF
- Review the PACT Act Information Guide.
- Complete ATF Form 5070.1 (and continuation sheet ATF F 5070.1A, if needed) to register for the PACT Act.
- Email the form/s to PACTActregistrationinbox@atf.gov.
- Or mail the form/s to:
Bureau of Alcohol, Tobacco, Firearms and Explosives
99 New York Ave. NE
c/o 90 K Street NE, Suite 250
Washington, DC 20226
Reporting, Shipping and Tax Compliance Requirements
Tobacco sellers are required by federal, state and local laws to meet reporting, shipping and tax requirements to ensure they are compliant with regulations. View the Tobacco Sellers Reporting, Shipping and Tax Compliance Requirements page.
Additional Information
- PACT Act Information Guide
- PACT Act Key Terms
- PACT Act Law
- 15 U.S. Code, Chapter 10A - Collection of State Cigarette Taxes: Section 375, Definitions, and Section 376, Reports to State Tobacco Tax Administrator
- ATF Letter: Registering as a Foreign Manufacturer Pursuant to 15 U.S.C. Section 376 (2013)
- Department of the Treasury, Alcohol and Tobacco Tax and Trade Bureau: TTB Ruling 2010-4, Cigarette-making Machines in Retail Establishments (2010)
- CDC: Excise tax rates by state on cigarettes, non-combustible tobacco products, and electronic cigarettes (ENDS)
- 18 U.S. Code 1716E - Tobacco products as nonmailable
Report Suspected Violations
PACT Act violations and nominations for the PACT Act non-compliant list may be reported to ATEBMailbox@atf.gov.
Contact Us
Send questions and comments about tobacco enforcement or tobacco trafficking/diversion to ATEBMailbox@atf.gov.
