Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13

Forms and Documents

Document Name	Status
1513-0101 Supporting Statement (02-2021)-1.docx Supporting Statement A	2021-02-04
ATF Ruling 73-22.docx Supplementary Document	2017-10-17

IC Document Collections

IC ID	Document Title	Status
16135	Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13	Modified

ICR Details

OMB Control No: 1513-0101	ICR Reference No: 202102-1513-002
Status: Received in OIRA	Previous ICR Reference No: 201710-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 81 - 10/11
Title: Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 02/22/2021

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2021
Responses	724	724
Time Burden (Hours)	724	1
Cost Burden (Dollars)	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5723(b) requires packages of tobacco products (cigars, cigarettes, smokeless tobacco (snuff and chewing tobacco), pipe tobacco, and roll-your-own tobacco) and cigarette paper or tubes to bear the marks and notices required by regulation. Under that authority, the TTB regulations in 27 CFR parts 40, 41, 44, and 45 require packages or, in certain cases, containers, of domestic and imported tobacco products and cigarette papers and tubes to bear certain marks identifying the product, its producer, place of production, excise tax class, and its quantity or weight, depending on the basis of the tax. The TTB regulations also require certain tax-exemption notices to appear on packages or shipping containers of tobacco products and cigarette papers or tubes intended for export or for use of the United States as such articles may be removed without tax payment or with benefit of tax drawback. The required marks are necessary to protect the revenue as they identify tobacco-related articles, their tax classes, and the responsible taxpayers. In addition, the required notices on tax-exempt articles help prevent or identify their diversion into the taxable domestic market.

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Authorizing Statute(s): US Code: 26 USC 5723(b) 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:
	85 FR 69680	11/03/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 10434	02/19/2021
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
Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13

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ICR Summary of Burden

	Total Request	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	724	724	0	0	0	0
Annual Time Burden (Hours)	724	1	0	0	723	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 at this time. As for adjustments, TTB previously reported that, as a usual and customary business practice, the placement of marks and notices on packages and containers of tobacco-related articles placed no additional burden on respondents, per the OMB regulations at 5 CFR 1320.3(b)(2). However, TTB has determined that the placement by respondents of notices regarding the tax-exempt status of articles intended for export or the use the United States is not a usual and customary business practice. As such, TTB is now reporting 1 hour of burden per respondent for this information collection, resulting in an estimated total annual burden of 724 hours. TTB previously reported 1 hour of total burden as a placeholder, so the total increase in reported burden is 723 hours.

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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? No

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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: 02/22/2021

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