Licensed Bonded Importers

A bonded importer is defined as a person who imports motor fuel from outside the United States by transport truck, tank wagon, pipeline or marine vessel into storage other than a terminal facility. An Import Verification Number (IVN) must be obtained within 24 hours before entering this state for each separate import of fuel from outside the United States.

To obtain the IVN, you must call the department at 888-213-0676. The toll-free telephone line is available 24 hours a day, seven days a week. The Import Verification Number must be written on the terminal-issued shipping paper.

Bonded Importers must remit payment of the tax for imports from outside the United States on or before the 20th day of the month following the month in which the motor fuel was imported. A Motor Fuel Tax Payment/Proposed Adjustments Coupon, form 4020, must be submitted with each payment for the months of January, February, April, May, July, August, October and November. The monthly estimated payment voucher will not be required for activity during the closing month of each quarter. A quarterly return must be filed to reconcile all activity for each three-month reporting period.

Feel free to contact the Special Taxes Division, Motor Fuel Taxes at 517-636-4600 if you have any questions, or you may visit our Web site at www.michigan.gov/treasury.