DEA-Registered Authorized Collector Reporting of Theft, Loss, or Missing Sealed Inner Liners that Occurs While in a Common or Contract Carrier’s Custody

Drug Enforcement Administration
Diversion Control Division
Guidance Document
Title: DEA-Registered Authorized Collector Reporting of Theft, Loss, or Missing Sealed Inner
Liners that Occurs While in a Common or Contract Carrier’s Custody
Summary: This guidance document addresses whether a Drug Enforcement Administration
(DEA) registrant who is an authorized collector has the responsibility to file a Report of Theft or
Loss of Controlled Substances (DEA Form 106) if a sealed inner liner is stolen, lost, or missing
while in a common or contract carrier’s custody after the DEA authorized collector requests
pick-up.
Activity: Filing DEA Form 106 for Stolen, Lost, or Missing Sealed Inner Liners by DEA
Registrants Who are Authorized Collectors While the Liner is in a Common or Contract
Carrier’s Custody
To Whom It Applies: DEA registrants authorized as collectors: manufacturers, distributors,
reverse distributors, narcotic treatment programs, hospitals/clinics with an on-site pharmacy, and
retail pharmacies.
Question: Who is responsible for filing a DEA Form 106 if, after a sealed inner liner is picked
up from a DEA-authorized collector’s registered location (or authorized long-term care facility)
at the DEA-authorized collector’s request, the sealed inner liner is stolen, lost, or missing while
in a common or contract carrier’s custody?
Answer: All DEA registrants, including DEA-registered authorized collectors, are required to
notify the DEA Field Division Office in their area, in writing, of any theft or significant loss of
any controlled substances within one business day of discovery of the theft or loss; the registrant
must also follow up on the written notification by subsequently filing a DEA Form 106 for the
theft or significant loss. 21 CFR 1301.74(c); 21 CFR 1301.76(b). 21 CFR 1301.74(c)(1)-(6) and
1301.76(b)(1)-(6) also direct DEA registrants, including DEA authorized collectors, how they
may determine whether a loss is significant. See also the Federal Register (FR) Final Rule
published by DEA on September 12, 2005, titled Reports by Registrants of Theft or Significant
Loss of Controlled Substances, 70 FR 47094.
If a sealed inner liner is stolen, lost, or missing while in a common or contract carrier’s
custody after a DEA-registered authorized collector requests pick-up, as allowed by 21 CFR
1317.05(c)(2), the authorized collector from whom the sealed inner liner was picked up still has
the responsibility to both report the theft or loss as well as file a DEA Form 106 for the sealed
inner liner, as all in-transit losses of controlled substances must be reported to DEA, not just
significant losses. See 21 CFR 1301.74(c); see also 70 FR 47096. In the alternative, if a reverse
distributor arranged for the pick-up of the sealed inner liner from the DEA-registered authorized
collector (see 21 CFR 1317.15), using either the reverse distributor’s own employees or via a
common or contract carrier hired by the reverse distributor, DEA considers the reverse
distributor as having the responsibility to both report the theft or loss as well as file a DEA Form

106 for the sealed inner liner after the liner is picked up. See 21 CFR 1317.15(b), 1301.74(c).
On the other hand, neither the authorized collector nor the reverse distributor has the
responsibility to file a DEA Form 106 for the actual contents of the liner because an inner liner's
contents are not allowed to be sorted or inventoried after being placed in a collection receptacle,
and the sealed inner liner may not be opened once it is removed from the collection receptacle.
See 21 CFR 1317.60(c); 1317.75(c). In addition, DEA-registered authorized collectors must also
be in compliance with applicable State, local or tribal laws.
The contents of this document do not have the force and effect of law and are not meant
to bind the public in any way. This document is intended only to provide clarity to the public
regarding existing requirements under the law, regulations, or Department of Justice policies.
EO-DEA122B, DEA-DC-059, September 15, 2022.