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

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
CBMA Importer Refund Claims System	Form and Instruction	Modified	Repair queued
CBMA Importer Refunds Claims System	Form and Instruction	Modified	Available
Foreign Producer Registration and Assignment System	Form and Instruction	Modified	Available
Foreign Producer Registration and Assignment System	Form and Instruction	Modified	Repair queued
OMB No. 1513-0142 Supporting Statement (05-2023).docx	Supporting Statement A	Uploaded 2023-05-09	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
256125	CBMA Importer Refunds Claims System	Form and Instruction	Modified	CBMA Importer Refund Claims System
256125	CBMA Importer Refunds Claims System	Form and Instruction	Modified
256124	Foreign Producer Registration and Assignment System	Form and Instruction	Modified	Foreign Producer Registration and Assignment System
256124	Foreign Producer Registration and Assignment System	Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0142	ICR Reference No: 202304-1513-001
Status: Active	Previous ICR Reference No: 202209-1513-019
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 88 - 10/10
Title: CBMA Imports Refund Program—Foreign Producer Registration and Assignment System, and CBMA Importer Refund Claims System
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/11/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 05/25/2023
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2026	36 Months From Approved	12/31/2023
Responses	47,000	0	47,000
Time Burden (Hours)	94,000	0	94,000
Cost Burden (Dollars)	0	0	0

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Abstract: In recent years, certain amendments were made to the Internal Revenue Code (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 U.S. Customs and Border Protection (CBP) to the Department of the Treasury, 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 of the Treasury (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 required by regulation. Under those amended IRC authorities, and authorities delegated to the Alcohol and Tobacco Tax and Trade Bureau (TTB) under Treasury Orders 120–01, 101–05, and 111–02, TTB issued 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 (see T.D. TTB-186, September 23, 2022, 87 FR 58021). 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). 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.

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Authorizing Statute(s): 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
   US Code: 26 USC 6038E 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:
	87 FR 69386	11/18/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 32288	05/19/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

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

table that charts list of burden

	Total Approved	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	47,000	0	0	0	0
Annual Time Burden (Hours)	94,000	94,000	0	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:

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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: 05/25/2023

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