Recordkeeping for Tobacco Products Removed in Bond from a Manufacturer's Premises for Experimental Purposes -- 27 CFR 40.232(e)

Forms and Documents

Document Name	Status
1513-0110 Supporting Statement (2015-12-30).docx Supporting Statement A	2015-12-30

IC Document Collections

IC ID	Document Title	Status
16153	Recordkeeping for Tobacco Products Removed in Bond from a Manufacturer's Premises for Experimental Purposes -- 27 CFR 40.232(e)	Modified

ICR Details

OMB Control No: 1513-0110	ICR Reference No: 201512-1513-003
Status: Historical Active	Previous ICR Reference No: 201012-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Recordkeeping for Tobacco Products Removed in Bond from a Manufacturer's Premises for Experimental Purposes -- 27 CFR 40.232(e)
Type of Information Collection: Reinstatement without change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 02/22/2016
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/22/2016
	Date Received in OIRA: 02/18/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2016	6 Months From Approved
Responses	235	0	0
Time Burden (Hours)	1	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code at 26 U.S.C. 5704(e) provides that manufacturers of tobacco products may remove tobacco products for experimental purposes without payment of Federal excise tax, as prescribed by regulation. Under that authority, the TTB regulations at 27 CFR 40.232(e) require the keeping of certain records regarding the shipment, description, use, and disposition of tobacco products removed for experimental purposes outside of the factory. By allowing TTB to account for the lawful experimental use and disposition of nontaxpaid tobacco products, and by detecting and preventing their diversion into the market, these records protect the revenue.

Emergency Justfication: In April 2015, OMB returned this collection's submission for approval to TTB as improperly submitted. Due to a misunderstanding of OMB procedures by a staff member with little experience in this area, TTB did not understand that it had only until the end of April 2015 to resubmit a corrected submission to OMB. As a result of missing that deadline, TTB unknowingly allowed OMB approval of this information collection to expire. TTB has corrected its submission for this information collection by describing this recordkeeping requirement's specific information collection requirements in the supporting statement, as directed by OMB in its last Notice of Action for this collection. TTB requests emergency review of this submission in order to return this recordkeeping requirement to TTB's approved information collection inventory as soon as possible.

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Authorizing Statute(s): US Code: 26 USC 5704(a) 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

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
Recordkeeping for Tobacco Products Removed in Bond from a Manufacturer's Premises for Experimental Purposes -- 27 CFR 40.232(e)

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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	235	0	0	0	65	170
Annual Time Burden (Hours)	1	0	0	0	0	1
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: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

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: 02/18/2016

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