Before distribution of explosive materials to a limited permittee, the licensee or permittee must obtain an executed ATF Form 5400.4 from the limited permittee with an original unaltered and unexpired Intrastate Purchase of Explosives Coupon (IPEC) attached. Except when delivery of explosive materials is made by a common or contract carrier who is an agent of the limited permittee, the licensee or permittee must verify the identity of the holder of the limited permit by examining an identification document (as defined in 555.11) and noting on the ATF F 5400.4 the type of document presented. The licensee or permittee must complete the appropriate section on ATF F 5400.4 to indicate the type and quantity of explosive materials distributed, the license or permit number of the seller, and the date of the transaction, then sign and date the form.

One copy of ATF F 5400.4 must be retained by the seller as part of their permanent records in chronological order by date of disposition, or in alphabetical order by name of limited permittee. The form must be maintained for a period of five years.