Reporting Theft, Loss, or Missing Sealed Inner Liners from a Law Enforcement Agency

Drug Enforcement Administration
Diversion Control Division
Guidance Document
Title: Reporting Theft, Loss, or Missing Sealed Inner Liners from Federal, State, Tribal, or
Local Law Enforcement Agencies
Summary: This guidance document explains that Federal, State, tribal, or local law enforcement
agencies have autonomy regarding the collection and disposal of controlled substances, and
therefore, would not file a Report of Theft or Loss of Controlled Substances (DEA Form 106)
with the Drug Enforcement Administration (DEA) if a sealed inner liner is stolen, lost, or
missing from a Federal, State, tribal, or local law enforcement agency.
Activity: Filing DEA Form 106 for Stolen, Lost, or Missing Sealed Inner Liners by Federal,
State, Tribal, or Local Law Enforcement Agencies
To Whom It Applies: Federal, State, tribal, or local law enforcement agencies utilizing
collection receptacles located inside the agency’s physical address.
Question: Who is responsible for filing a DEA Form 106 if a sealed inner liner is stolen, lost, or
missing from Federal, State, tribal, or local law enforcement agencies before the sealed inner
liner is picked up for destruction or destroyed on-site?
Answer: Federal, State, tribal, or local law enforcement agencies may collect and dispose of
controlled substances from ultimate users and other non-registrants as permitted by 21 CFR
1317.30 and 1317.35. Additionally, Federal, State, tribal, and local law enforcement agencies
utilizing collection receptacles are exempt from the registration and reporting requirements
otherwise imposed on DEA registrants. See 21 CFR 1301.24(a)-(b). Because the law
enforcement agencies in this scenario are not registrants, they therefore would not be obligated to
report thefts or significant losses of controlled substances to DEA, or file a DEA Form 106. See
21 CFR 1301.24(a)-(b); 21 CFR 1301.74(c); 21 CFR 1301.76(b). Such a law enforcement
agency may nevertheless contact the DEA field office in its area if the law enforcement agency
desires assistance with conducting its investigation if a theft or significant loss of a sealed inner
liner occurs.
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-DEA122C, DEA-DC-060, September 15, 2022