Proprietors or Claimants Exporting Liquors, TTB REC 5900/1

Forms and Documents

Document Name	Status
1513-0075 Supporting Statement (11-2017).docx Supporting Statement A	2017-11-20

IC Document Collections

IC ID	Document Title	Status
16084	Proprietors or Claimants Exporting Liquors, TTB REC 5900/1	Modified

ICR Details

OMB Control No: 1513-0075	ICR Reference No: 201711-1513-003
Status: Active	Previous ICR Reference No: 201409-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 66 - 4/6
Title: Proprietors or Claimants Exporting Liquors, TTB REC 5900/1
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/12/2018
	Date Received in OIRA: 11/28/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2021	36 Months From Approved	02/28/2018
Responses	750	0	120
Time Burden (Hours)	750	0	7,200
Cost Burden (Dollars)	0	0	0

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Abstract: Under the Internal Revenue Code at 26 U.S.C. 5053, 5214, and 5362, distilled spirits, wine, and beer may be exported without payment of Federal excise tax. In addition, under the IRC at 26 U.S.C. 5055 and 5062, taxpaid distilled spirits, wine, and beer may be exported and the exporter may claim drawback (refund) on the excise taxes paid. To protect the revenue, exporters must complete various TTB and customs forms to show that the products were in fact exported. Under the TTB alcohol beverage export regulations in 27 CFR part 28, proprietors and drawback claimants are required to maintain record copies of all pertinent forms and commercial records that document the exportation of non-taxpaid alcohol beverages and the exportation of taxpaid alcohol beverages for which drawback will be claimed, and such records must be maintained for not less than 3 years.

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Authorizing Statute(s): US Code: 26 USC 5053, 5214, 5362 Name of Law: Internal Revenue Code
   US Code: 26 USC 5055, 5062 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:
	82 FR 42722	09/11/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 56327	11/28/2017
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
Proprietors or Claimants Exporting Liquors, TTB REC 5900/1

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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	750	120	0	0	630	0
Annual Time Burden (Hours)	750	7,200	0	0	-6,450	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 information collection. As for adjustments, due to a change in agency estimates, TTB is increasing the number of respondents, from 120 to 750. This is due to an overall increase in the number of alcohol beverage producers, which has resulted in an increase in the number of exporters of such products. However, also due to a change in agency estimates, TTB is decreasing the estimated per-response burden associated with this information collection from 60 hours to 1 hour, and, as a result, is decreasing the collection’s estimated annual burden from 7,200 hours to 750. TTB believes the previous burden estimate was too great and likely included the burden hours associated with the preparation of TTB and Customs export forms and tax drawback claim forms, which are covered under other information collections and OMB control numbers. In addition, TTB notes that this information collection consists of copies of export-related Government forms and attached supporting commercial shipping, transportation, and export records that respondents keep during the normal course of business, regardless of any regulatory requirement to do so, many of which are now kept in less-burdensome electronic formats. As such, TTB believes that there is only a minimal burden associated with this recordkeeping requirement. In addition, TTB notes that this one-hour per response burden is similar to that reported and approved for other TTB information collections that require the keeping of copies of supporting records for information submitted to the Bureau on various forms, such as that reported for OMB Control Nos. 1513–0045, 1513–0088, 1513–0089, and 1513–0104.

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Annual Cost to Federal Government: $0

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     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: 11/28/2017

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