Generally, any person who has knowledge of the theft or loss of any explosive materials from his/her stock must report such theft or loss within 24 hours of discovery to ATF and to appropriate local authorities.
This theft/loss reporting requirement in the federal explosives laws at 18 U.S.C. § 844(p) and 27 CFR 555.30 refers to explosive materials when the owner, authorized possessor or operator has unintentionally lost possession, care, or control of the explosives materials and cannot account for their absence, even if there is reason to believe that the theft or loss occurred prior to receipt of an explosive materials shipment (e.g., during transportation or packing at the manufacturer’s premises).
Any licensee or permittee who has knowledge of the theft or loss of any explosive materials from his or her stock shall, within 24 hours of discovery, report the theft or loss by telephoning our toll-free number 800-461-8841 during business hours (Monday-Friday, 8 a.m.-5 p.m. Eastern Time) or our nationwide toll-free hotline 888-283-2662 (after hours and weekends) and then submitting ATF Form 5400.5, "Report of Theft or Loss—Explosive Materials", in accordance with the instructions on the form. The theft or loss shall also be reported to appropriate local authorities.
The same requirements are imposed upon persons other than licensees and permittees, except that non-licensees and non-permittees, other than carriers, need not report a theft or loss on Form 5400.5, but must report the theft or loss by telephone, using the same numbers listed above, and in writing to the nearest ATF office. The theft or loss shall also be reported to appropriate local authorities.
Carriers of explosive materials who have knowledge of the theft or loss of any explosive materials must report such theft or loss within 24 hours of discovery to ATF and to appropriate local authorities. Carriers need not make the report on the ATF form or in writing.
See 27 CFR 555.30 for the specific information required to be reported in connection with a theft or loss.
[18 U.S.C. 842(k), 18 U.S.C. 844(p); 27 CFR 555.30]