Reporting Instructions
By federal law, reporting is required of all first handlers of honey in the United States. You must report to the National Honey Board to meet these federal requirements if you:
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purchase domestic honey (comb, strained or honey products) from a producer
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process and sell your own honey production to bakeries, food manufacturers, farmers markets, grocery stores, for export or the like, or
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purchase imported honey (comb, strained or honey products) from an importer
To reduce paperwork, the Board has approved several reporting schedules based on the volume of honey produced or processed.
Substantial penalties exist for non-compliance with the law. If you wish to request transaction reporting forms or have questions about how to complete the Transaction Report form, contact Marlys Fallon at (800) 553-7162 or e-mail reporting@nhb.org.
How to Use This Document: Transaction Report Instructions
- FIND YOUR BUSINESS TRANSACTION TYPE(S)
Locate the best description of the transactions your business may perform from the choices listed later in this document. At the end of each description is a "Report Instructions" page number reference to turn to and review. - TURN TO AND READ THE TRANSACTION REPORT INSTRUCTIONS FOR
YOUR TRANSACTION TYPE(S)
Turn to the appropriate section identified by your transaction type(s). Read about the applicable reporting requirements for these transactions. - REVIEW A TRANSACTION REPORT
After reading the instructions for your transaction type(s) you will understand which reports or applications you must complete for the National Honey Board. Call the National Honey Board office (800) 553-7162 or e-mail to reporting@nhb.org for a Transaction Report form to review. - READ THE TRANSACTION REPORT FAQ
These are important things to remember about the reporting you are required to do. - CALL OR E-MAIL US TO SET UP A REPORTING
AGREEMENT
National Honey Board staff members are available to assist you with reporting required by the Board. Call us today – we will try to minimize the amount of reporting you must do and make the process as easy as possible!
If you have questions or you believe these requirements do not apply to you, call the National Honey Board office (800) 553-7162, e-mail to reporting@nhb.org, or complete the RESPONSE FORM and fax to (303) 776-1177 or mail to National Honey Board, Dept. 0847, Denver, CO 80256.
HONEY OR HONEY PRODUCTS PURCHASING
If you purchase any honey (domestic or imported) or honey products for resale, you are required to report each purchase to the National Honey Board. Read instructions for DOMESTIC HONEY PURCHASES and IMPORTED purchases.
HONEY PRODUCTION PACKED BY THE PRODUCER
If you produce honey and also pack your production for sale to farmers markets, bakeries, food manufacturers, grocery stores, other retail outlets, for export, or the like, read instructions for HONEY PACKED BY THE PRODUCER.
HONEY PRODUCTION SOLD TO A PACKER
If you produce honey and sell it to a honey handler, each sale of honey to the handler must be assessed and reported by that handler. This is true regardless of how much honey you produce each year.
Honey sold to a first handler must be assessed regardless of total production. The handler purchasing your honey should provide you with a copy of a Transaction Report for your records. Since honey producers are liable under federal law for the assessment, this documentation is important since it proves that the required assessment payment was made on your behalf to the National Honey Board.
No further reporting requirements apply if all of your honey sold has been reported and assessed by a honey handler. However, you may be required to respond to periodic requests for information regarding total production or disposition of honey. (Please contact the National Honey Board (800) 553-7162, or complete and send in the RESPONSE FORM, to notify the Board staff that you do not pack honey and that you are not subject to monthly reporting requirements.)
HONEY IMPORTATION AS IMPORTER OF RECORD
If you import honey as the Importer of Record, you are not required to report on a regularly established basis to the National Honey Board.
However, you may be required to respond to periodic requests for information regarding total importation or disposition of imported honey.
In addition, you may be eligible to receive a reimbursement of assessments paid if you import less than 6,000 pounds in a calendar year. Please contact the National Honey Board (800) 553-7162, or complete and send in the RESPONSE FORM, to notify the Board staff that you are an Importer of Record only and are not subject to monthly reporting requirements or to obtain further information on exemption.
Domestic Honey Purchases: Transaction Report Instructions
REPORTING SCHEDULE
Each time you purchase domestic honey (strained, comb or honey products), you must submit one Transaction Report (TR) for the pounds of honey purchased, along with the assessment due. Reports must be sent to the National Honey Board by the 15th of the month following the purchase date of the honey. Penalties and interest will be charged against late payments.
Domestic honey is assessed at the rate of one-cent per pound. Collect the assessment from the honey producer at the time of payment for the honey. If you are in
formed by a producer and are able to verify that the assessment has been previously remitted and reported to the National Honey Board, you need not report the transaction to the Board. However, because the handler is liable under federal law to collect and remit assessments and reports to the Board on all honey acquisitions, you should ensure your files contain adequate documentation substantiating why you did not collect the assessment. The National Honey Board recommends you obtain one of the following forms of documentation from the producer verifying prior assessment report and remission:
- A copy of the Transaction Report submitted to the Board by the
honey producer for the honey you are purchasing
- A signed statement from the producer stating the honey you are purchasing has been previously reported and assessed. (The National Honey Board has developed a sample certification document that you may obtain by calling (800) 553-7162.)
If you had no activity to report during a reporting period, call (800) 553-7162, x110 (toll-free) to report "no activity." You may also e-mail to reporting@nhb.org .
COMPLETING THE TRANSACTION REPORT- DOMESTIC HONEY PURCHASED
Block A: General Information
Check box for "Domestic honey acquired during period"
Fill in the month in which the honey was purchased in the "Month/period covered by this report" blank
Fill in the crop year of the honey in "Crop year of honey" blank
Block B: Handler Information
Fill out each blank completely* with information about yourself/your company
Block C: Producer/Importer Information
Fill out each blank completely* with information about the producer from whom you purchased the honey
*Note: Tax ID/Social Security numbers cannot be required
Block D: Transaction Information
Enter date that honey was purchased (arrived or paid for) in the "Date of this transaction" blank
Enter the total pounds purchased on this date in the "Pounds in this transaction" blank
Multiply the total pounds entered in item 2 above by the assessment rate (.01) and enter this result in the "Assessment amount" and "Assessment due" blanks
Block E: Certification and signature
If the amount in item 5 in the "Transaction Information" block is greater than zero, enclose a check or money order with the TR covering this amount and mail to the National Honey Board, Department 0847, Denver, Colorado 80256.
Read the statement above the signature line as well as the notes on the back of the Transaction Report form. Sign your name and fill in your title and the date you are signing the report.
See sheet titled "Frequently Asked Questions, Transaction Report" for further information. Call the National Honey Board office at (800) 553-7162, x110 or e-mail to reporting@nhb.orgto order Transaction Report forms.
Imported Honey Purchases: Transaction Report Instructions
REPORTING SCHEDULE
Each time you purchase imported honey (strained, comb or honey products), you must submit one Transaction Report (TR) for the pounds of honey purchased even though no assessment is usually due. Reports must be sent to the National Honey Board by the 15th of the month following the purchase date of the honey.
Imported honey purchased from an "Importer of Record," broker or distributor has already been assessed by U. S. Customs at the rate of one-cent per pound. It is not necessary to remit assessments with your imported honey Transaction Report.
If you have no activity to report during the reporting period, call (800) 553-7162, x110 (toll-free). You may also e-mail to reporting@nhb.org.
COMPLETING THE TRANSACTION REPORT- IMPORTED HONEY PURCHASE
Block A: General Information
Check box for "Imported honey acquired during period"
Fill in the month in which the honey was purchased in the "Month/period covered by this report" blank
Fill in the country of origin of the honey in "Country of Origin" blank
Block B: Handler Information
Fill out each blank completely* with information about yourself/your company
Block C: Producer/Importer Information
Fill out each blank completely* with information about the importer, broker or distributor from whom you purchased the honey
*Note: Tax ID/Social Security numbers cannot be required
Block D: Transaction Information
Enter date that honey was purchased (arrived or paid for) in the "Date of this transaction" blank
Enter the total pounds purchased on this date in the "Pounds in this transaction" blank
Leave the remainder of this block blank
Block E: Certification and signature
Read the statement above the signature line as well as the notes on the back of the Transaction Report form. Sign your name and fill in your title and the date you sign the report.
Send the TR to the National Honey Board, Department 0847, Denver, Colorado 80256
See sheet titled "Frequently Asked Questions, Transaction Report" for further information. Call the National Honey Board office at (800) 553-7162, x110 or e-mail to reporting@nhb.orgto order Transaction Report forms.
Honey Production Packed by the Producer: Transaction Report Instructions
REPORTING SCHEDULE
Honey producers who pack their own honey production have several reporting and assessment payment alternatives for reporting their own honey. These alternatives are based upon how many pounds of produced honey are packed by the producer each year.
Alternative 1: If you produce less than 6,000 pounds of honey a year you may be exempt from paying the assessment on that portion that you pack for local sale to farmers markets, grocery stores, food manufacturers or the like.
However, honey sold to a honey handler must be assessed and reported by the purchasing handler and you must still report and collect assessments on any honey purchases you make for packing/resale by the 15th of the month following the purchase. Please call the National Honey Board office, (800) 553-7162 for further information on exemption.
Penalties and interest will be charged against late payments.Alternative 2: If you produce less than 6,000 pounds but wish to pay the assessment or if you pack less than 100,000 pounds per year of your own production you may be eligible for the "Reduced Reporting" schedule on your own honey that you also pack. This schedule allows you to fill out two Transaction Reports each year rather than monthly (on honey you both produce and pack). Each of these Transaction Reports must show the total pounds extracted during the period that you will also pack or the total amount of your own honey that you also packed and sold during the period.
Honey sold to a honey handler must be reported and assessed by the purchasing handler and you must still report and collect assessments on any honey purchases you make for packing/resale on a monthly basis. If you have no activity during one of the periods, a TR must still be submitted with "no activity" written in "Transaction Information" block. Alternately, you may also call (800) 553-7162, x110 (toll-free) or e-mail to reporting@nhb.org.
Penalties and interest will be charged against late payments.
Alternative 3: If you produce and pack over 100,000 pounds per year of your own honey, you must submit one transaction report each month on your own honey. Each of these Transaction Reports must show the total pounds extracted during the month that you will also pack or the total amount of your own honey that you also packed and sold during the month.
Honey sold to a honey handler must be reported and assessed by the purchasing handler and you must still report and collect assessments on honey purchases on a monthly basis. If you have no activity during one of the periods, a TR must still be submitted with "no activity" written in "Transaction Information" block. Alternately, you may also call (800) 553-7162, x110 (toll-free) or e-mail to reporting@nhb.org.
Penalties and interest will be charged against late payments.
Remember, regardless of your reporting status on your own honey production, each time you purchase domestic or imported honey (strained, comb or honey products), you must submit one Transaction Report (TR) for the pounds of honey purchased, along with the assessment due. Reports must be sent to the National Honey Board by the 15th of the month following the purchase date of the honey. Refer to instructions regarding honey purchases.
COMPLETING THE TRANSACTION REPORT — OWN HONEY BOTH PRODUCED AND PACKED
Block A: General Information
Check box for "Handler’s own honey processed during period"
Fill in the month or period in which the honey was extracted or sold in the "Month/period covered by this report" blank
Fill in the crop year of the honey in "Crop year of honey" blank
Block B: Handler Information
Fill out each blank completely* with information about yourself/your company
Block C: Producer/Importer Information
Write "SAME" in this block
*Note: Tax ID/Social Security numbers cannot be required
Block D: Transaction Information
Enter the last day of the period in the "Date of this transaction" blank
Enter the total pounds extracted or sold during the period in the "Pounds in this transaction" blank
Multiply the total pounds entered in item 2 above by the assessment rate (.01) and enter this answer in "Assessment" blank
Block E: Certification and signature
If amount in item 5 in the Transaction Information block is greater than zero, enclose a check or money order with the TR covering this amount and mail to the National Honey Board, Department 0847, Denver, Colorado 80256.
Read the statement above the signature line as well as the notes on the back of the Transaction Report form. Sign your name and fill in your title and the date you sign the report.
See sheet titled "Frequently Asked Questions, Transaction Report" for further information. Call the National Honey Board office at (800) 553-7162, x110 or e-mail to reporting@nhb.orgto order Transaction Report forms.