How to complete the American Pecan Promotion Board First Handler/Importer Report

PART A: Note the month that you have collected assessments. Such as “October 2021.” Please provide a separate report for each month.

First Handler (or producer acting as a first handler) shall complete PART A.

Importer shall complete PART A.

The “Unique Identifier” is an identification number for the company. This may be the EIN that is completed on federal forms or any other unique tracking identification that the Handler/Importer chooses to use.

PART B:

First Handlers shall complete Part B or attach a separate sheet showing the name and address of producers from whom the handler received/handled pecans, the amount received/handled, unique identifier, and date the collection was made. List the name and address of domestic producer with the U.S. state where the pecans were grown. Add the assessments collected and note the total amount due on the form.

A separate sheet for first handlers may include a copy of a handler’s spiral notebook, ledger, spreadsheet, or other company record that has the information from whom the handler received an assessment on either in-shell, shelled or both. Unique Identifier is any form of identification that the handler records and assigns to a specific producer to track assessments as separate from other producers. It could be issued by a first handler, or you could use the producer’s Tax Identification Number or EIN. This Unique Identifier is necessary for tracking, auditing and compliance purposes.

Importer shall complete Part B or attach a separate sheet copied from the importer’s records showing the Country of Origin and the Unique Identifier as indicated by the Entry Number from the Entry Summary (CBP Form 7501). Include the number of pounds imported, either in-shell, shelled or both, the assessment collected on pounds imported, and the date assessments were collected. Add the assessments collected and note the total amount due on the form. Foreign producers are not assessed and therefore their information is not required.

A separate sheet for importers could include a copy of your spreadsheet or records that show the information that is in Part B of the form.

PART C:

First Handler* complete Part C if the handler handled pecans from a producer below the De Minimis Assessment Exemption and/or the Organic Assessment Exemption.

A separate sheet from first handlers may include a copy of the handler’s spiral notebook, ledger, spreadsheet, or other record that has the information from producers who have a de minimis or an organic exemption. Unique Identifier is any form of identification that the handler records and assigns to a specific producer to assessments as separate from other producers. This identification is necessary for tracking, auditing, and compliance purposes.

*Please note in this first year 2021/2022, if a producer does not have a APPB Exemption Certificate Number, you must collect the assessment. The producer will need to file an Application for Exemption from Assessment and an Application for Reimbursement of Assessment to be refunded if they are exempt. The following year they will apply for the Exemption prior to October 1, 2022.

Importer* complete Part C if you imported pecans that are below the De Minimis Assessment Exemption and/or the Organic Assessment Exemption.

A separate sheet for importers could include a copy of your records that show the Country of Origin, under Unique Identifier indicate the Entry Number from the Entry Summary (CBP Form 7501), and the total pounds that are exempt.

*Please note in this first year 2021/2022, if an importer does not have a APPB Exemption Certificate Number, you must collect the assessment. The importer will need to file an Application for Exemption from Assessment and an Application for Reimbursement of Assessment to be refunded if they are exempt. The following year they will apply for the Exemption prior to October 1, 2022.

De Minimis Assessment Exemption: Also note that any producers that domestically produce and importers that import less than 50,000 pounds of inshell pecans (25,000 pounds of shelled pecans) on average for the last four years may apply to the APPB for exemption from assessment.

Organic Assessment Exemption: Also note that any producers that domestically produce and importers that import organic pecans may apply annually to the APPB for exemption from assessment.

Certification: Be sure to sign and date the form and submit with the assessments due to the APPB.

The APPB has contracted with Armstrong Backus & Co., LLP for administrative services in collecting assessments, compliance and other financial reporting. Armstrong Backus is bound by confidential treatment as defined in §1223.62. For more information use the "contact" information on the form or visit the AMS website.

§1223.61 BOOKS AND RECORDS: Each producer, first handler, and importer subject to this subpart shall maintain and make available for inspection by the Secretary such books and records as are necessary to carry out the provisions of this part, including such records as are necessary to verify any reports required. Such records shall be retained for at least 3 years beyond the fiscal period of their applicability.

1223.62 CONFIDENTIAL TREATMENT: All information obtained from books, records, or reports under the Act and this part shall be kept confidential by all persons, including all employees and former employees of the APPB, all officers and employees and former officers and employees of contracting and subcontracting agencies or agreeing parties having access to such information. Such information shall not be available to APPB members, producers, importers, or first handlers.

§1223.7 First Handler Definition: means any person who receives, shells, cracks, accumulates, warehouses, roasts, packs, sells, consigns, transports, exports, or ships (except as a common or contract carrier of pecans owned by another person), or in any other way puts inshell or shelled pecans in the stream of commerce. The term first handler includes a producer who handles or markets pecans of the producer’s own production.

§1223.9 Importer Definition: means any person who imports pecans into the United States as a principal or as an agent, broker, or consignee of any person who produces or handles pecans outside of the United States for sale in the United States, and who is listed in the import records as the importer of record for such pecans.