Claims for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes Exported from the United States

Forms and Documents

Document Name	Status
Form TTB F 5200.17 Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes Form and Instruction	Modified
1513-0026 Supporting Statement (11-2018).doc Supporting Statement A	2018-11-20

IC Document Collections

IC ID	Document Title	Status
234094	Miscellaneous Applications Related to Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes	New
187799	Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0026	ICR Reference No: 201811-1513-008
Status: Active	Previous ICR Reference No: 201505-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 71 - 3/10
Title: Claims for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes Exported from the United States
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: 01/30/2019
	Date Received in OIRA: 11/30/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2022	36 Months From Approved	02/28/2019
Responses	13	0	194
Time Burden (Hours)	18	0	97
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5706 provides for the drawback (refund) of Federal excise tax paid on tobacco products and cigarette papers and tubes when such articles are shipped from the United States in accordance with the bond and regulatory requirements prescribed by the Secretary. Under that IRC authority, TTB has issued regulations governing such drawback claims, codified in 27 CFR part 44, which allow drawback for tax-paid tobacco products and cigarette papers and tubes shipped to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, but only when the person who paid the tax files a claim and otherwise complies with the relevant regulations. Specific to this information collection request, the TTB regulations require that such drawback claims be filed on form TTB F 5620.7. The regulations also require that all such claims must be accompanied by a bond filed on form TTB F 5200.17, conditioned on the filing of evidence with TTB that the articles landed at a foreign port or were lost after export. In addition, claimants may file letterhead applications for relief from certain regulatory requirements regarding such evidence of export or loss.

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Authorizing Statute(s): US Code: 26 USC 5706 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 42975	08/24/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 61402	11/29/2018
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
Miscellaneous Applications Related to Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes
Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes	TTB F 5200.17, TTB 5620.7	Bond – Drawback of Tax on Tobacco Products, Cigarette Papers, or Tubes ,   Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes

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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	13	194	0	3	-184	0
Annual Time Burden (Hours)	18	97	0	3	-82	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Program changes: As a matter of agency discretion: (1) TTB is revising the title of this information collection request to read, “Claims for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes Exported from the United States;” and (2) TTB also is dividing this information collection into two information collections—(a) Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes, which will include the drawback claim form, TTB F 5620.7, and the drawback claim bond form, TTB F 5200.17, as collection instruments; and (b) Miscellaneous Applications Related to Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes, which will include the letterhead applications for relief provided for in §§ 44.229, 44.230, and 44.231. In addition, TTB is citing all regulatory sections within 27 CFR part 44, subpart K, as included under this information collection request, since those sections require the submission of drawback claim or bond forms or supporting evidence related to those claims and bonds, or they govern how the required forms or alternative letterhead applications are processed by TTB, customs, or postal officials. This requires the addition of §§ 44.221, 44.223, 44.227, and 44.232 to the list of regulations related to this information collection request. Adjustments: As for adjustments, TTB is decreasing the overall number of annual respondents, responses, and burden hours associated with this information collection request due to a decrease in the number of drawback claims TTB receives for exported taxpaid tobacco products and cigarette papers and tubes. Most tobacco industry members now make exports of such articles under the TTB regulations governing exports made without payment of tax (see OMB Control No. 1513–0027), or under the Customs and Border Protection regulations governing substitution drawback.

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Annual Cost to Federal Government: $600

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: 11/30/2018

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