This is the unit bond a distilled spirits plant files with the TTB under 27 CFR part 19, combining operations and withdrawal coverage in one bond. It secures spirits in bond at the plant and deferred tax on spirits withdrawn before payment. Priced at 1% of the bond amount, $100 minimum.
















No underwriting queue for a standard unit bond — enter your penal sum, pay, and file with the TTB. Here is the whole thing:
Your plant details, the unit penal sum TTB requires, and the effective date — that is the entire application.
Standard amounts issue as soon as you pay.
Submit the executed bond (TTB F 5110.56) with your DSP application. Wet-ink originals mailed whenever TTB insists.
A unit bond is the all-in-one option for a distilled spirits plant: a single bond on TTB F 5110.56 that combines operations coverage (spirits in bond at the plant) and withdrawal coverage (deferred tax on spirits removed before payment) under one penal sum, under 27 CFR part 19, subpart F.
For many DSPs the unit bond is simpler than filing separate operations and withdrawal bonds — one filing, one premium, one penal sum covering the full liability that could be outstanding at one time. TTB sets that penal sum based on your operation.
An important caveat: since January 1, 2017, 26 U.S.C. 5551(d) exempts proprietors who reasonably expect to owe no more than $50,000 in distilled spirits excise tax for the year (and owed no more than that the prior year) from furnishing a bond. If TTB has asked you for a unit bond, or you fall outside that exemption, we issue it from $100.
Enter the unit penal sum TTB requires on Form 5110.56 — the executed bond is generated on payment, ready to file with the TTB.
Start the application →Pricing from $100. Enter the penal sum TTB requires and file the same day.