Taxable Articles Without Payment of Tax

Forms and Documents

Document Name	Status
Form TTB F 5200.14 Taxable Articles Without Payment of Tax Form and Instruction	Modified
Form TTB F 5200.14 Taxable Articles Without Payment of Tax Form and Instruction	Removed
Form TTB F 5200.14 Taxable Articles Without Payment of Tax Form and Instruction	Removed
1513-0027_SS_(04-30-2012)_REV.doc Supporting Statement A	2012-04-30

IC Document Collections

IC ID	Document Title	Status
39125	Taxable Articles Without Payment of Tax Form and Instruction	Modified
188245	Taxable Articles Without Payment of Tax Form and Instruction	Removed
188244	Taxable Articles Without Payment of Tax Form and Instruction	Removed

ICR Details

OMB Control No: 1513-0027	ICR Reference No: 201204-1513-004
Status: Historical Active	Previous ICR Reference No: 200903-1513-006
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Taxable Articles Without Payment of Tax
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/25/2012
	Date Received in OIRA: 04/30/2012
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2015	36 Months From Approved	09/30/2012
Responses	61,600	0	59,840
Time Burden (Hours)	61,600	0	59,840
Cost Burden (Dollars)	0	0	0

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Abstract: The tobacco product manufacturer or export warehouse proprietor is liable for the tax on tobacco products until execution of the certification by Customs or an authorized receiving officer on TTB F 5200.14, which indicates verification of export or bonded transfer. TTB needs this information to protect the revenue. If this TTB form is not properly completed, TTB will assess the tax on the manufacturer of tobacco products or cigarette papers and tubes or on the proprietor of the export warehouse or customs manufacturing warehouse for products not exported or properly disposed of.

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Authorizing Statute(s): US Code: 26 USC 5704(b) Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 81016	12/27/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	77 FR 25015	04/26/2012
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Taxable Articles Without Payment of Tax	TTB F 5200.14	Taxable Articles Without Payment of Tax
Taxable Articles Without Payment of Tax	TTB F 5200.14	Taxable Articles Without Payment of Tax
Taxable Articles Without Payment of Tax	TTB F 5200.14	Taxable Articles Without Payment of Tax

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	61,600	59,840	0	-22,000	23,760	0
Annual Time Burden (Hours)	61,600	59,840	0	-22,000	23,760	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The renewal of this information collection is also intended to correct errors in the designation of categories of affected public made in the previous submission. Categories were created in error for "individuals or households" and "Federal government" for which the burden was distributed. There is only one category of affect public for TTB Form 5200.14 and it is categorized as private sector: businesses or other for-profits. The removal of the ICs were designated as program changes (-22,000 hours) and the addition of the hours previously reported under the different categories of affected public have been added as an adjustment in estimate (+22,000). Also, an adjustment in the number of proprietors have increased from 272 to 280; an adjustment of an additional 1,760 hours has been added. The correction to the categories of the affect public did not change the burden of from previous approved submission. The revision to the burden stems from the increase in the number of respondents for an increase of 1,760 for a total of 61,600 burden hours requested.

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Annual Cost to Federal Government: $42,700

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 04/30/2012

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