Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5100.11 Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation	Form and Instruction	Modified	Repair queued
Form TTB F 5100.11 Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation	Form and Instruction	Modified	Repair queued
OMB No. 1513-0037 Supporting Statement (01-2024).docx	Supporting Statement A	Uploaded 2024-01-24	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
16008	Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation	Form and Instruction	Modified	Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation
16008	Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation	Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0037	ICR Reference No: 202401-1513-013
Status: Active	Previous ICR Reference No: 202010-1513-015
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 91 - 7/20
Title: Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation
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: 04/10/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/31/2024
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2027	36 Months From Approved	04/30/2024
Responses	7,400	0	3,000
Time Burden (Hours)	3,700	0	1,500
Cost Burden (Dollars)	37,000	0	15,000

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Abstract: The Internal Revenue Code (IRC), at 26 U.S.C. 5066, 5214, and 5362, provides that distilled spirits, denatured spirits, and wines may be withdrawn from bonded premises, without payment of Federal alcohol excise tax, for export, for transfer to a foreign trade zone or a customs bonded warehouse, or for use as supplies on certain vessels or aircraft. These IRC sections also state that such withdrawals are subject to regulations prescribed by the Secretary of the Treasury. Under those IRC authorities, the TTB alcohol export regulations in 27 CFR part 28 require exporters to use TTB F 5100.11 to report and document removals of distilled spirits, denatured spirits, and wines, without payment of tax, for export purposes. Those purposes include direct export to a foreign country or United States armed forces stationed overseas; transfer to a foreign trade zone, a customs manufacturing bonded warehouse, or a customs bonded warehouse for subsequent export; or for use as supplies on international vessels or aircraft. The collected information is necessary to protect the revenue as the information provided on TTB F 5100.11 allows TTB to determine that exporters of spirits and wines withdrawn without payment of tax possess the appropriate bond coverage for any resulting excise tax liabilities, and the form provides certification that the untaxed products in question were, in fact, exported, transferred, or laden on a qualified vessel or aircraft and not diverted into domestic commerce, which is subject to tax.

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Authorizing Statute(s): US Code: 26 USC 5066, 5214, and 5362 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:
	88 FR 81531	11/22/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 6184	01/31/2024
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation	TTB F 5100.11	Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation

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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	7,400	3,000	0	0	4,400	0
Annual Time Burden (Hours)	3,700	1,500	0	0	2,200	0
Annual Cost Burden (Dollars)	37,000	15,000	0	0	22,000	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: At this time, there are no program changes associated with this information collection. As for adjustments, due to changes in agency estimates, TTB is increasing the number of annual respondents, total responses, and burden hours associated with this information collection, from 150 respondents to 370, from 3,000 responses to 7,400, and from 1,500 total burden hours to 3,700. The number of responses per respondent (20) and the time required to complete a response (0.5 hour) remain the same as previously reported.

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Annual Cost to Federal Government: $120,028

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: 01/31/2024

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