Florida — Cigarettes Exporter Bond
Florida's cigarette exporter brings tax-exempt cigarettes into the state under bond for delivery beyond Florida's borders. Each exporter permit allows bonded storage at one Florida location pending that onward shipment.
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- Recorded state
- Florida
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
Match ABT's actual exporter request to the shipment and bonded-storage operation. The exporter selection on ABT-6032 and its Cigarette Laws, Part I condition should match the permitted activity.
- Who needs it
- Businesses transporting tax-exempt cigarettes into Florida for onward delivery outside the state, with storage under the exporter permit. Establish the actual receiving location and destinations before applying.
- Who it protects
- The posted ABT-6032 binds the principal and surety jointly and severally to Florida for prompt accounting/payment of taxes due or becoming due on the operation, plus compliance with the selected Part I cigarette laws. Tax-exempt intended shipment does not remove that compliance condition.
Your bond option
This is the option on record for this bond.
- Bond optionPurchase Now (opens in a new tab)Continue to our secure checkout partner, Propeller (opens in a new tab).
The bond amount describes the limit of the bond obligation, not the price. A listed amount does not establish what the requesting party requires. The premium is what you pay and must be confirmed for the actual option. An E&O limit, where listed, is separate errors and omissions insurance.
Sources
- Florida Legislature — complete selected current210.01(17) (opens in a new tab)Checked October 27, 2026
- ABT — complete posted ABT-6032, actual Exporter selection (opens in a new tab)Checked October 27, 2026
Have these ready
- Legal exporter and actual tax-exempt cigarette operation.
- Florida bonded-storage site and intended destinations beyond Florida.
- ABT's accepted Exporter/Cigarette Part I request, sum and period.
- Sworn application, signatures and certified surety-agent power of attorney.
- Current ABT license/bond filing and applicable shipment-record instructions.
Questions about this bond
Must an export destination be outside the United States?
Florida's statutory exporter definition says beyond the borders of this state. Match the actual onward shipment and ABT permit rather than substituting a foreign-country-only definition.
Does one exporter permit authorize storage everywhere?
Section 210.01(17) gives the permittee bonded storage at one Florida location pending onward shipment. Have ABT address the actual sites.
Does tax-exempt stock mean the bond has no payment condition?
The posted model still requires accounting/payment of operational taxes due or becoming due and compliance with the selected cigarette laws. Use the actual accepted exporter undertaking.

