Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six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Form TTB F 5110.67 Continuing Transportation Bond - Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six Form and Instruction	Modified
Form TTB F 5100.12 Specific Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six Form and Instruction	Modified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 (01-2020).docx Supporting Statement A	2020-01-22

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191717	Continuing Transportation Bond - Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six Form and Instruction	Modified
15996	Specific Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six Form and Instruction	Modified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: 201912-1513-006
Status: Active	Previous ICR Reference No: 201607-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 76 - 2/7
Title: Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six
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: 03/05/2020
	Date Received in OIRA: 01/30/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2023	36 Months From Approved	03/31/2020
Responses	50	0	50
Time Burden (Hours)	50	0	50
Cost Burden (Dollars)	100	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5214(a)(6) and 5362(c)(4) authorizes the transfer without payment of Federal excise tax of, respectively, distilled spirits and wine from a bonded premises to certain customs bonded warehouses for subsequent exportation. However, to protect the revenue, the customs laws at 19 U.S.C. 1311 requires bonds for such transfers of non-taxpaid goods. To provide proprietors of manufacturing bonded warehouses with operational flexibility based on individual need, the Alcohol and Tobacco Tax and Trade Bureau (TTB) alcohol export regulations in 27 CFR part 28 allow the filing of either a specific transportation bond using form TTB F 5100.12 to cover a single shipment from a bonded premises to a manufacturing bonded warehouse, or a continuing transportation bond using form TTB F 5110.67 to cover multiple shipments.

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Authorizing Statute(s): US Code: 26 USC 5175, 5214(a)(6), 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:
	84 FR 63716	11/18/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 5551	01/30/2020
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 Transportation Bond--Distilled Spirits or Wines 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	50	0	0	0	0
Annual Time Burden (Hours)	50	50	0	0	0	0
Annual Cost Burden (Dollars)	100	0	0	0	100	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:

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Annual Cost to Federal Government: $1,623

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: 01/30/2020

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