Reporting FAQ
What is a Transaction Report?
The Transaction Report is the one-page form (in triplicate) used by honey industry members to report honey purchases and packing activity to the National Honey Board. This form is used for all types of reporting including:
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Purchases of domestic honey
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Purchases of imported honey
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Producer-packer honey both produced and packed
Who is required to report to the National Honey Board?
"First handlers" of honey are required to collect and remit assessments and reports to the National Honey Board. First handlers are those handlers who purchase honey (domestic strained or comb honey or imported honey) or honey products for resale as well as honey producers who pack their own honey production for sale.
How often must I report?
Honey purchases must be reported by the 15th of the month following the purchase. Reports for producer-packers own honey produced and packed must be made monthly unless "reduced reporting" has been authorized. Contact the National Honey Board (800) 553-7162 x110, for further information.
Is there a penalty if I fail to collect and remit the assessment or file the required reports?
The assessment and related reports are required of first handlers by federal law. Handlers who willfully fail to pay, collect or remit any assessment or file the required reports are subject to a penalty of up to $5,000 per violation. Late payments are subject to a 10% late payment charge plus a one-percent interest charge per month.
Must I collect and report a purchase if the producer states they are "exempt"?
Honey sold to a handler must always be assessed and reported. Only that portion of honey that an exempt producer DOES NOT sell to a handler but packs for local sale him/herself may be exempted from the assessment.
Is comb honey assessable?
Comb honey is assessable at the same rate as strained honey and must be reported in the same manner.
Must I report imported honey that I purchase?
First handlers must report each honey acquisition, both domestic and import purchases. Domestic purchases require assessment collection (unless previously collected as described above). Purchases of imported honey must be reported, however, no assessment collection should be made since all imports are assessed at U.S. Customs. Handlers who are the "Importer of Record" on a U.S. Customs Transaction do not need to report these transactions to the National Honey Board since U.S. Customs provides us with detailed reports.
Must I report when I had no activity to report during the reporting period (month or half-year)?
Yes — to report "no activity," call (800) 553-7162 x110. You may also e-mail this information to reporting@nhb.org.
As a handler, am I required to report honey purchases for which the producer states the honey has already been reported and assessed?
If you are confident 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 regarding why you did not collect the assessment. The National Honey Board recommends you obtain one of the following forms of documentation from the producer substantiating prior assessment report and remission:
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A copy of the Transaction Report submitted to the Board by the honey producer for the honey you are purchasing.
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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 review by calling (800) 553-7162 x110).
Is imported honey assessed?
The U.S. Customs Service collects the one-cent per pound assessment on all imported honey as it enters the United States.
Must a producer provide a social security number or tax identification number for the Transaction Report?
A handler should request this information - however it is not required.
How do I get more Transaction Report forms?
To request Transaction Report forms you may call (800) 553-7162 or send an e-mail to reporting@nhb.org.
Do I have to send a separate check for each transaction report?
You may total the assessments collected for the period and generate one check for the period for all transactions.
National Honey Board
11409 Business Park Circle
Suite #210
Firestone, CO 80504-9200
(800) 553-7162
E-mail: reporting@nhb.org