Reports of Removal, Transfer,
or Sale of Processed Tobacco
Extension without change of a currently approved collection
No
Regular
10/22/2021
Requested
Previously Approved
36 Months From Approved
10/31/2021
4,100
2,971
2,206
1,613
9,640
7,081
The Internal Revenue Code (IRC) at 26
U.S.C. 5722 requires importers and manufacturers of tobacco
products, processed tobacco, or cigarette papers and tubes to make
reports containing such information, in such form, at such times,
and for such periods as the Secretary of the Treasury prescribes by
regulation. While processed tobacco is not subject to Federal
excise tax under the IRC, tobacco products subject to such taxes
may be manufactured using processed tobacco. To protect the revenue
by preventing diversion of processed tobacco to illegal,
unpermitted tobacco product manufacturers, TTB has issued
regulations that require persons holding TTB permits as importers
or manufacturers of processed tobacco or tobacco products to report
all removals, transfers, or sales of processed tobacco made for
export or for shipment to any domestic entity that does not hold a
such a permit or a permit to operate as an export warehouse
proprietor. In general, respondents must report each such shipment
by the close of the next business day using form TTB F 5250.2.
However, exporters may apply to TTB to report removals made for
export using a monthly summary report. TTB F 5250.2 and the monthly
summary report require information identifying the TTB permit
holder making the processed tobacco shipment, the type and quantity
of processed tobacco shipped, the person(s) purchasing (or
receiving) and delivering the processed tobacco, and the
destination address of the shipment.
US Code:
26
USC 5722 Name of Law: Internal Revenue Code
Due to changes in agency
estimates, TTB is increasing the number of respondents to this
collection request, from 20 to 26, the number of total responses
from 2,977 to 4,100, and the total burden hours from 1,613 to
2,206. Those overall increases are divided as follows: (1) TTB F
5250.2, from 13 to 18 respondents, from 2,886 to 3,996 responses,
and from 1,443 to 1,998 burden hours; and (2) for the Monthly
Summary Report, from 7 to 8 respondents, from 91 to 104 responses,
and from 182 to 208 burden hours. There is no change to the
estimated per-response burdens for either information collection
contained in this collection request.
$120,187
No
Yes
Yes
No
No
No
No
Jesse Longbrake 202
453-2265
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.
Form TTB F 5250.2 Report of Removal, Transfer, or Sale of Processed Tobacco (TTB F 5250.2)
1513-0130 Supporting Statement (10-2021).docx
Monthly Summary Report of Processed Tobacco Removals for Export