Common Carrier's Report of Cigarette Deliveries
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. Per Regulation 4041, Common Carrier Delivery Reports, every common carrier who delivers cigarettes and tobacco products, which originated from a point outside of California to a consignee in California, is required to file a report regarding the shipment of all cigarettes and tobacco products.
Filing Requirements
Every common carrier who delivers cigarettes, which originated from a point outside of California to a consignee in California, is required to electronically file a CDTFA-1071, Common Carrier's Report of Cigarette Deliveries, on or before the 25th day of the calendar month following the monthly reporting period, reporting all deliveries of cigarettes made in California during the preceding calendar month (Regulation 4041). The report must be filed for each reporting period even if there were no deliveries to report. A copy of the report must be retained on the premises for verification by CDTFA auditors.
Report Preparation
Initial Questions
Did you deliver any interstate or foreign shipment of cigarettes into California during this reporting period?
If you delivered interstate or foreign shipments of cigarettes into California during this reporting period, select Yes.
If you did not deliver any interstate or foreign shipments of cigarette into California during this reporting period, select No.
How would you like to add the CDTFA-1071, Common Carrier's Report of Cigarette Deliveries?
If you would like to manually add each transaction to the report, select Manually and then Next.
If you would like to upload an Excel template of the CDTFA-1071 report, select Upload an Excel Workbook. Under the Upload your Report section, select Upload Report to upload the Excel file.
Common Carrier's Report of Cigarette Deliveries
To manually complete CDTFA-1071, select 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
Shipper's Name. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California.
Foreign Trade Zone: If the merchandise was shipped to a foreign trade zone, enter the name of the person or firm that shipped the merchandise to the foreign trade zone and the location of the zone (for example, ABC Firm, Zone 3 — San Francisco).
Shipper's City. Enter the name of the city where the shipment originated.
Shipper's Country. Select the name of the country where the shipment originated.
Shipper's State. Select the name of the state or territory where the shipment originated.
Name of Consignee or Licensee. Enter the complete name of the person receiving the shipment (consignee or licensee).
Foreign Trade Zone: If the merchandise was delivered in a foreign trade zone, enter the name of person or firm that received the merchandise to be stored in the foreign trade zone and the location of the zone (for example, ABC Firm, Zone 3 — San Francisco).
Consignee or Licensee CDTFA Account Number. Enter the nine-digit consignee or licensee's California Department of Tax and Fee Administration (CDTFA) account number. (Note: Numbers only. Omit letters and dashes.)
Employer Identification Number (EIN). Enter the consignee or licensee's Federal Employer Identification Number (EIN).
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).
- Foreign Trade Zone: If the merchandise is stored in a foreign trade zone, enter the lot number.
Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.
Foreign Trade Zone: If the merchandise is stored in a foreign trade zone, enter the entry number.
Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.
Foreign Trade Zone: Enter the release date.
Number of Cases, Bales, or Other Containers. Enter the total number of cases, bales, or other containers of cigarettes contained in the shipment.
Number of Cigarettes per Case, Bale, or Other Container (in thousands). Enter the number of cigarettes (in thousands) per case, bale, or other container.
Once you have completed the information for the record, select Add to save and return to the Common Carrier's Report of Cigarette Deliveries screen. To add additional records, select the Add a Record hyperlink or select Next to continue.