Certificate of Taxpaid Alcohol

Forms and Documents

Document Name	Status
Form TTB F 5100.4 Certificate of Taxpaid Alcohol Form and Instruction	Modified
1513-0131 Supporting Statement (02-2019).docx Supporting Statement A	2019-02-21

IC Document Collections

IC ID	Document Title	Status
187802	Certificate of Taxpaid Alcohol Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0131	ICR Reference No: 201902-1513-001
Status: Active	Previous ICR Reference No: 201511-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC 72-1/7
Title: Certificate of Taxpaid Alcohol
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: 04/30/2019
	Date Received in OIRA: 02/26/2019
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2022	36 Months From Approved	04/30/2019
Responses	10	0	1,000
Time Burden (Hours)	5	0	500
Cost Burden (Dollars)	0	0	0

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Abstract: As provided by 19 U.S.C. 1313(d), flavoring extracts, medicinal and toilet preparations, and perfumes produced in the United States and then exported are eligible for drawback (refund) of all Federal alcohol excise taxes paid on the distilled spirits used to make those products. Under the TTB regulations, such nonbeverage product export drawback claims are made to U.S. Customs and Border Protection (CBP). These claims to CBP may cover the full amount of excise tax paid on the distilled spirits in question if the respondent has made no previous nonbeverage product drawback claim to TTB under 26 U.S.C. 5114, which allows for drawback of all but $1.00 per proof gallon of the distilled spirits excise taxes paid, or the claim may cover the remaining $1.00 per proof gallon of excise tax paid if the respondent has or will file a claim with TTB under 26 U.S.C. 5114 (see OMB control number 1513–0030). When a respondent wishes to make a nonbeverage product export drawback claim to CBP, they first submit to TTB form TTB F 5100.4, Certificate of Taxpaid Alcohol, on which they list the source and amount of distilled spirits used in the manufacture of the exported products and the amount of excise taxes claimed for drawback. TTB examines the submitted information and, if verified, TTB certifies on the form that no previous certificate has been issued for the described distilled spirits. TTB retains a copy of the certified form to compare with future submissions. The verification and certification by TTB of information provided on TTB F 5100.4 prevents the payment of duplicate nonbeverage product export claims by CBP and TTB, and, as such, this information collection is necessary to protect the revenue.

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Authorizing Statute(s): US Code: 19 USC 1313(d) Name of Law: null
   US Code: 26 USC 5114 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 60963	11/27/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 5199	02/20/2019
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
Certificate of Taxpaid Alcohol	TTB F 5100.4	Certificate of Taxpaid Alcohol

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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	10	1,000	0	0	-990	0
Annual Time Burden (Hours)	5	500	0	0	-495	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 changes in agency estimates, TTB is decreasing the average number of annual responses made by each respondent from 10 to one, and, as a result, is decreasing the number of annual burden hours associated with this information collection from 100 to five.

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Annual Cost to Federal Government: $250

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: 02/26/2019

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