Removals of Tobacco Products, and Cigarette Papers and Tubes without Payment of Tax

Forms and Documents

Document Name	Status
Form TTB F 5200.14 Removals of Tobacco Products, and Cigarette Papers and Tubes without Payment of Tax Form and Instruction	Modified
OMB No. 1513-0027 Supporting Statement (01-2022).docx Supporting Statement A	2022-01-19
TTB Industry Circular 2004-3.htm Supplementary Document	2018-11-22

IC Document Collections

IC ID	Document Title	Status
39125	Removals of Tobacco Products, and Cigarette Papers and Tubes without Payment of Tax Form and Instruction	Modified
234121	Letterhead Notices and Applications Related to Removals of Tobacco Products and Cigarette Papers and Tubes without Payment of Tax	Modified
234120	Tobacco Export Documentation and Monthly Summary Report Alternate Procedure under Industry Circular 2004–3	Modified

ICR Details

OMB Control No: 1513-0027	ICR Reference No: 202201-1513-007
Status: Received in OIRA	Previous ICR Reference No: 201811-1513-007
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 84 - 4/10
Title: Removals of Tobacco Products, and Cigarette Papers and Tubes without Payment of Tax
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 01/31/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2022
Responses	21,970	5,772
Time Burden (Hours)	27,730	11,532
Cost Burden (Dollars)	84,040	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5704(b) provides that a manufacturer or export warehouse proprietor may, in accordance with regulations prescribed by the Secretary, transfer tobacco products and cigarette papers and tubes, without payment of tax, to the bonded premises of another such entity, or may remove such articles, without payment of tax, for export or consumption beyond the jurisdiction of the internal revenue laws of the United States. In addition, the IRC at 26 U.S.C. 5722 requires that manufacturers of tobacco product and cigarette papers and tubes and export warehouse proprietors make reports as the Secretary may by regulation require. Under those IRC authorities, the TTB regulations in 27 CFR part 44 require manufacturers and export warehouse proprietors to report each such removal to TTB on form TTB F 5200.14, or, under the alternate procedure described in TTB Industry Circular 2004-3, respondents may submit a Monthly Summary Report of such removals provided that the export of each removal is documented by records maintained at the respondent's premises. Respondents also submit letterhead notices to modify certain information on previously-submitted TTB F 5200.1 forms, and they also submit letterhead applications to request TTB authorization to use the alternative Monthly Summary Report procedure. The collected information allows TTB to account for removals of tobacco products and cigarette papers and tubes made without payment of tax and assists in preventing the diversion of such articles to taxable uses. As such, the collected information is necessary to protect the revenue.

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Authorizing Statute(s): US Code: 26 USC 5704(b) Name of Law: Internal Revenue Code
   US Code: 26 USC 5722 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:
	86 FR 63448	11/16/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 4332	01/27/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Letterhead Notices and Applications Related to Removals of Tobacco Products and Cigarette Papers and Tubes without Payment of Tax
Removals of Tobacco Products, and Cigarette Papers and Tubes without Payment of Tax	TTB F 5200.14	Removals of Tobacco Products, Cigarette Papers and Tubes Without Payment of Tax
Tobacco Export Documentation and Monthly Summary Report Alternate Procedure under Industry Circular 2004–3

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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	21,970	5,772	0	0	16,198	0
Annual Time Burden (Hours)	27,730	11,532	0	0	16,198	0
Annual Cost Burden (Dollars)	84,040	0	0	0	84,040	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 request at this time. As for adjustments, due to changes in agency estimates, TTB is decreasing the number of respondents submitting letterhead applications and notices, from 12 to 10, resulting a decrease in the number of responses, from 12 to 10 annually. Also due to changes in agency estimates, TTB is increasing the number of respondents filing TTB F 5200.14, from 200 to 210, and the number of responses that each respondent files, from 24 to 100, resulting in an increase in the number of annual responses, from 4,800 to 21,000. The number of respondents, responses, and burden hours for the Monthly Summary Report portion of this request remains the same. Therefore, given the changes in agency estimates, TTB is increasing the overall number of respondents, responses, and burden hours for this information collection request, from 292 respondents to 300, from 5,772 responses to 21,970, and from 11,523 hours to 27,730.

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Annual Cost to Federal Government: $61,099

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: 01/31/2022

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