Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax

Forms and Documents

Document Name	Status
Form TTB F 5110.31 Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax Form and Instruction	Modified
1513-0043 Supporting Statement (08-2018).docx Supporting Statement A	2018-07-26

IC Document Collections

IC ID	Document Title	Status
16020	Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0043	ICR Reference No: 201804-1513-002
Status: Active	Previous ICR Reference No: 201504-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 68 - 2/3
Title: Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax
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: 10/31/2018
	Date Received in OIRA: 08/15/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2021	36 Months From Approved	10/31/2018
Responses	500	0	1,000
Time Burden (Hours)	375	0	750
Cost Burden (Dollars)	3,250	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 7652 imposes on Puerto Rican distilled spirits shipped to the United States for consumption or sale a tax equal to the internal revenue tax (excise tax) imposed in the United States on distilled spirits of domestic manufacture. However, the IRC at 26 U.S.C. 5232 provides that distilled spirits imported or brought into the United States in bulk containers may, under regulations prescribed by the Secretary, be withdrawn from Customs custody and transferred to the bonded premises of a domestic distilled spirits plant without payment of the internal revenue tax imposed on such spirits. The IRC at 26 U.S.C. 5314 also states that spirits may be withdrawn from the bonded premises of a distilled spirits plant in Puerto Rico pursuant to an authorization issued under the laws of Puerto Rico. Under those IRC authorities, TTB has issued regulations in 27 CFR Part 26, Liquors and Articles from Puerto Rico and the Virgin Islands, which require respondents to use form TTB F 5110.31 to apply for and receive permission to ship Puerto Rican distilled spirits to the United States without payment of Federal excise tax. The form identifies the specific spirits to be shipped, the amount of spirits shipped and received, and the shipment’s consignor in Puerto Rico and consignee in the United States. The collected information is necessary to protect the revenue.

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Authorizing Statute(s): US Code: 26 USC 5232, 5314, and 7652 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:
	83 FR 10948	03/13/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 40651	08/15/2018
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
Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax	TTB F 5110.31	Application and Permit to Ship Puerto Rican Spirits to the United States 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	500	1,000	0	0	-500	0
Annual Time Burden (Hours)	375	750	0	0	-375	0
Annual Cost Burden (Dollars)	3,250	0	0	0	3,250	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 changes in agency estimates, TTB is decreasing the annual burden associated with this information collection from 20 respondents to 10, from 1,000 responses to 500, and from 750 hours to 375. In addition, due to changes in agency estimates, TTB is increasing the total annual costs to respondents associated with this information collection from $1,200 to $3,250. There are no changes to TTB F 5110.31, except that we are updating the TTB headquarters mailing address stated in the Paperwork Reduction Act notice.

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Annual Cost to Federal Government: $800

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: 08/15/2018

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