Specific and Continuing Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse - Class Six

Forms and Documents

Document Name	Status
Form TTB F 5110.67 Continuing Transportation Bond - Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse - Class Six Form and Instruction	Modified
Form TTB F 5100.12 Specific Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse - Class Six Form and Instruction	Modified
1513-0031 Supporting Statement (2016-07-24).docx Supporting Statement A	2016-07-24

IC Document Collections

IC ID	Document Title	Status
191717	Continuing Transportation Bond - Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse - Class Six Form and Instruction	Modified
15996	Specific Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse - Class Six Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0031	ICR Reference No: 201607-1513-002
Status: Historical Active	Previous ICR Reference No: 201307-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC 59 - 2/9
Title: Specific and Continuing Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse - Class Six
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: 01/13/2017
	Date Received in OIRA: 07/28/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2020	36 Months From Approved	01/31/2017
Responses	50	0	10
Time Burden (Hours)	50	0	10
Cost Burden (Dollars)	0	0	0

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Abstract: The IRC at 26 U.S.C. 5214(a)(6) and 5362(c)(4) authorizes the transfer without payment of tax of, respectively, distilled spirits and wine from a bonded premises to certain customs bonded warehouses. Under 19 U.S.C. 1311, bonds are required for such transfers to protect the revenue. In order to provide proprietors of manufacturing bonded warehouses with operational flexibility based on individual need, TTB allows the filing of either a specific bond to cover a single shipment, using TTB F 5100.12, or a continuing bond to cover multiple shipments, using TTB F 5110.67.

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Authorizing Statute(s): US Code: 26 USC 5175 Name of Law: Internal Revenue Code
   US Code: 26 USC 5214(a)(6) Name of Law: Internal Revenue Code
   US Code: 26 USC 5362(c)(4) Name of Law: Internal Revenue Code
   US Code: 19 USC 1311 Name of Law: null
  

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:
	81 FR 29950	05/13/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 49715	07/28/2016
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Specific Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse - Class Six	TTB F 5100.12	Specific Exportation Bond – Distilled Spirits or Wine Withdrawn for Transportation to Manufacturing Bonded Warehouse – Class Six
Continuing Transportation Bond - Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse - Class Six	TTB F 5110.67	Continuing Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six

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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	50	10	0	0	40	0
Annual Time Burden (Hours)	50	10	0	0	40	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: No

Burden Reduction Due to:

Short Statement: There are no program changes associated with this collection. As for adjustments, due to an increase in the number of distilled spirits and wine industry members making transfers of non-taxpaid products to manufacturing bonded warehouses, class six, TTB is increasing the number of respondents to this collection from 10 to 50 per year, with a resulting increase in the estimated annual burden hours from 10 to 50 hours.

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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: 07/28/2016

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