Federal excise tax is imposed under 26
U.S.C. 5051 on beer removed from domestic breweries for consumption
or sale. However, under provisions of 26 U.S.C. 5053, beer may be
removed from the brewery without payment of tax for export or for
use as supplies on certain vessels and aircraft, subject to the
prescribed regulations TTB requires brewers to give notice of such
removals on TTB F 5130.12. The form is also used by Customs
officers to certify the exportation (or by Armed Forces officers to
acknowledge receipt) of beer removed without payment of tax TTB
requires this information to ensure that exportation of the beer
took place as claimed and that untaxpaid beer does not reach the
domestic market and causing lose of revenue.
US Code:
26
USC 5053 Name of Law: Internal Revenue Code
As adjustments, we are
reporting an increase in the number of respondents, responses, and
annual burden hours due to the growth in the number of brewers who
export beer. We are reporting an increase of 115 respondents, 2,420
total responses, and 3,993 annual burden hours for this information
collection.
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.