Distilled spirits, wine, and beer may
be exported from bonded premises without payment of excise taxes,
or, they may be exported if their taxes have been paid and the
exporters may claim drawback of the taxes paid. The recordkeeping
requirement makes it possible to trace movement of distilled
spirits, wine, and beer, thus enabling TTB officers to verify the
amount of these liquors eligible for exportation without payment of
tax or exportation subject to drawback.
US Code:
26
USC 5001 Name of Law: Internal Revenue Code
US Code: 26
USC 5053 Name of Law: Internal Revenue Code
US Code: 26
USC 5214 Name of Law: Internal Revenue Code
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.