Common Carrier's Report of Delivery

General Information

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.) on behalf of the Board of Equalization. Per Regulation 2540, Common Carrier Receipts and Delivery Reports, common carriers and holders of interstate alcoholic beverage transporters' permits, transporting alcoholic beverages into California, are required to report all deliveries of alcoholic beverages, shipment of which originated from outside of California, made to California licensed importers or customs brokers.

A receipt must be obtained from the licensed importer or customs broker for each delivery of an interstate shipment of alcoholic beverages in California and must include the required information outlined in Regulation 2540.

Filing Requirements

Every common carrier transporting alcoholic beverages into California is required to electronically file a CDTFA-217, Common Carrier's Report of Delivery, on or before the 15th of each month, reporting all deliveries of alcoholic beverages made to California licensed importers and customs brokers during the preceding calendar month. (Regulation 2540). A report must be filed for each reporting period regardless of whether or not you have any deliveries to report. A copy of the report must be retained on the licensed premises for verification by CDTFA auditors.

Report Preparation

Initial Questions

Did you deliver any shipments of alcoholic beverages into California to licensed importers or customs brokers during this reporting period?

If you delivered shipments of alcoholic beverages into California to licensed importers or customs brokers during this reporting period, select Yes.

If you did not deliver shipments of alcoholic beverages into California to licensed importers or customs brokers during this reporting period, select No.

How would you like to add the CDTFA-217, Common Carrier's Report of Delivery report?

If you would like to manually add each transaction to the report, select Manually and click the Next button.

If you would like to upload an excel template of the CDTFA-217 report, select Upload an Excel Workbook. Under the Upload your Report section, click the Upload Report button to upload the excel file.

Common Carrier's Report of Delivery

To manually complete CDTFA-217, click the Add a Record hyperlink and enter the report information (refer to the Report Information section below for more information).

If you uploaded your report using the excel workbook, review the transactions, and correct any error(s), if applicable.

Report Information

Name of Shipper. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California.

Shipper's City. If the city from where the shipment originated from is within the United States, enter the name of the city.

Shipper's Country. Select the name of the country from which the shipment originated.

Shipper's State. If the state where the shipment originated from is within the United States, select the name of the state.

Name of Licensed Importer or Customs Broker (to whom delivery was made). Enter the complete name of the licensed importer or customs broker to whom the delivery was made. If the delivery was made to a licensed public warehouse or an “order notify” shipment, list the name of the licensed importer for whom the shipment was delivered.

Licensed Importer's or Customs Broker's CDTFA Account Number. Enter the licensed importer's or customs broker's nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

A list of active importer or customs broker's accounts can be located on our Online Services, under the Registration section.

Mode Code.  Select the mode code for the shipment being reported.
Codes: J = Truck, R = Railcar, S = Ship

Truck, Railcar, or Ship Information. If the shipment entered California via:

  • Truck - Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
  • Railcar - Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
  • Ship/Vessel - Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number. 

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Kind Code. Select the kind code for the alcoholic beverage contained in the shipment. Available options to select from:

  • Beer
  • Sparkling Wine
  • Spirits not over 100 proof
  • Spirits over 100 proof
  • Wine not over 14%
  • Wine over 14% & Hard Cider

Gallons. Enter the total gallons of alcoholic beverages contained in the shipment.

Once you have completed the information for the entry, click the Add button to save the entry and return to the Common Carrier's Report of Delivery screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

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