Proprietors or Claimants Exporting Liquors, TTB REC 5900/1

ICR 202102-1513-004

OMB: 1513-0075

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2021-02-05
Supporting Statement A
2021-02-05
IC Document Collections
ICR Details
1513-0075 202102-1513-004
Received in OIRA 201711-1513-003
TREAS/TTB ICN 81 - 8/11
Proprietors or Claimants Exporting Liquors, TTB REC 5900/1
Extension without change of a currently approved collection   No
Regular 02/22/2021
  Requested Previously Approved
36 Months From Approved 02/28/2021
750 750
750 750
0 0

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5053, 5214, and 5362, distilled spirits, wine, and beer may be exported without payment of Federal excise tax. In addition, under the IRC at 26 U.S.C. 5055 and 5062, taxpaid distilled spirits, wine, and beer may be exported and the exporter may claim drawback (refund) on the excise taxes paid. Exporters must complete various TTB and Customs information collections to show that the products were in fact exported. Specific to this information collection, the TTB alcohol export regulations in 27 CFR part 28 require proprietors and drawback claimants to maintain record copies of all pertinent forms and commercial records that document the exportation of non-taxpaid alcohol beverages and taxpaid alcohol beverages for which drawback will be claimed. In addition, the TTB regulations require respondents to maintain such records for at least 3 years. The collected information is necessary to protect the revenue as it allows TTB to verify the exportation of untaxpaid alcohol beverages and taxpaid alcohol beverages on which drawback will be claimed.

US Code: 26 USC 5053, 5055, 5062 Name of Law: Internal Revenue Code
   US Code: 26 USC 5214, 5362, 5555 Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

  85 FR 69680 11/03/2020
86 FR 10434 02/19/2021
No

1
IC Title Form No. Form Name
Proprietors or Claimants Exporting Liquors, TTB REC 5900/1

  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 750 750 0 0 0 0
Annual Time Burden (Hours) 750 750 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
No
Caroline Hermann 202 453-1039 ext. 256 [email protected]

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
02/22/2021


© 2021 OMB.report | Privacy Policy