CBMA Imports Refund Program—Foreign Producer Registration and Assignment System, and CBMA Importer Refund Claims System

Forms and Documents

Document Name	Status
CBMA Importer Refunds Claims System Form and Instruction	New
Foreign Producer Registration and Assignment System Form and Instruction	New
Supporting Statement (CBMA Import Refunds Program).docx Supporting Statement A	2022-09-24
Emergency Justification Memo - CBMA Import Refunds Program.docx Supplementary Document	2022-09-24

IC Document Collections

IC ID	Document Title	Status
256125	CBMA Importer Refunds Claims System Form and Instruction	New
256124	Foreign Producer Registration and Assignment System Form and Instruction	New

ICR Details

OMB Control No:	ICR Reference No: 202209-1513-019
Status: Received in OIRA	Previous ICR Reference No:
Agency/Subagency: TREAS/TTB	Agency Tracking No: CBMA Imports - 1/1
Title: CBMA Imports Refund Program—Foreign Producer Registration and Assignment System, and CBMA Importer Refund Claims System
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 10/20/2022
Date Submitted to OIRA: 10/20/2022

	Requested	Previously Approved
Expiration Date	6 Months From Approved
Responses	47,000	0
Time Burden (Hours)	94,000	0
Cost Burden (Dollars)	0	0

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Abstract: Recently, certain amendments were made to the IRC by the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Tax Relief Act; Division EE of Pub. L 116–260), which amended the Craft Beverage Modernization Act (CBMA) provisions of the Tax Cuts and Jobs Act of 2017 (sections 13801–13808 of Pub. L. 115–97). In summary, the Tax Relief Act transferred responsibility for administering CBMA provisions regarding reduced excise tax rates on imported distilled spirits and beer and expanded tax credits on imported wine (hereafter “CBMA tax benefits”) from Customs and Border Protection (CBP) to the Treasury Department, effective January 1, 2023. In addition, under the Tax Relief Act, U.S. alcohol beverage importers will no longer be eligible for CBMA tax benefits at the time of entry. Rather, importers will be required to pay the full excise tax rate to CBP and they will subsequently submit refund claims to Treasury to receive their assigned CBMA tax benefits for entries made after January 1, 2023. Specifically, with respect to the CBMA tax benefits available to U.S. importers, the IRC amendments codified at 26 U.S.C. 5001(c), 5041(c), and 5051(a) state that an importer will only be allowed CBMA tax benefits refund if a foreign producer has elected to assign, and the importer has elected to receive, such benefits in accordance with regulations and procedures issued by the Secretary. In addition, 26 U.S.C. 6038E authorizes the Secretary to require foreign producers seeking to make CBMA tax benefit assignments to provide information, including information about the control group structure of the foreign producer, as the Secretary requires by regulation. Under those amended IRC authorities, and authorities delegated to TTB under Treasury Orders 120–01, 101–05, and 111–02, TTB is issuing temporary regulations establishing procedures for alcohol industry members to take advantage of the CBMA tax benefits that may be applied to specified limits of imported alcohol beverage products entered for consumption in the United States beginning on January 1, 2023. The new regulations are contained in 27 CFR, Part 27, Importation of Distilled Spirits, Wines, and Beer, Subpart P, Craft Beverage Modernization Act Import Refund Claims. In particular, the new regulations establish the procedures by which (1) Foreign producers may assign CBMA tax benefits to U.S. importers (see § 27.254 through § 27.262), and (2) U.S. importers may elect to receive those assignments and submit their CBMA tax benefit refund claims to TTB (see §§ 27.264 and 27.266). In addition, TTB is issuing a concurrent notice of proposed rulemaking soliciting public comments on this rulemaking. This information collection request is required to ensure that the IRC provisions regarding alcohol excise taxes, including CBMA tax benefits, are appropriately applied, which is necessary to protect the revenue.

Emergency Justfication: See attached Emergency Justification Memorandum for an complete explanation as to why this information collection request must be approved on an emergency basis.

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Authorizing Statute(s): US Code: 26 USC 6038E Name of Law: Internal Revenue Code
   PL: Pub.L. 116 - 260 Division EE Name of Law: Tax Relief Act
   US Code: 26 USC 5001(c), 5041(c), and 5051(a) Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: PL: Pub.L. 116 - 260 Division EE Name of Law: Tax Relief Act
US Code: 26 USC 5001(c), 5041(c) & 5051(a) Name of Law: Internal Revenue Code
US Code: 26 USC 6038E Name of Law: Internal Revenue Code

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1513-AC89	Final or interim final rulemaking	87 FR 58021	09/23/2022

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Federal Register Notices & Comments

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
CBMA Importer Refunds Claims System	None	CBMA Importer Refund Claims System
Foreign Producer Registration and Assignment System	None	Foreign Producer Registration and Assignment System

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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	47,000	0	47,000	0	0	0
Annual Time Burden (Hours)	94,000	0	94,000	0	0	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: This is a new information collection request due to program changes resulting from certain statutory changes made to the IRC. Specifically, amendments were made to chapter 51 of the IRC at 26 U.S.C. 5001, 5041, and 5051, and 6038E was added by the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Tax Relief Act; Division EE of Pub. L 116–260), which amended the Craft Beverage Modernization Act (CBMA) provisions of the Tax Cuts and Jobs Act of 2017 (sections 13801–13808 of Pub. L. 115–97). In summary, the Tax Relief Act transferred responsibility for administering CBMA provisions regarding reduced taxes on certain amounts of imported alcohol products from Customs and Border Protection (CBP) to the Treasury Department, effective January 1, 2023. TTB uses the information collected under this request to ensure that the IRC provisions regarding CBMA tax benefits and refund claims for imported alcohol products are appropriately applied, which is necessary to protect the revenue. As a new information collection request, there are no adjustments to this collection at this time.

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Annual Cost to Federal Government: $1,989,162

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.     Yes

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.     Yes

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: 10/20/2022

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