Reports of Removal, Transfer, or Sale of Processed Tobacco

Forms and Documents

Document Name	Status
Form TTB F 5250.2 Report of Removal, Transfer, or Sale of Processed Tobacco (TTB F 5250.2) Form and Instruction	Modified
OMB No. 1513-0130 Supporting Statement (12-2024)-final.docx Supporting Statement A	2024-12-05

IC Document Collections

IC ID	Document Title	Status
231948	Monthly Summary Report of Processed Tobacco Removals for Export	Modified
189279	Report of Removal, Transfer, or Sale of Processed Tobacco (TTB F 5250.2) Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0130	ICR Reference No: 202412-1513-003
Status: Received in OIRA	Previous ICR Reference No: 202105-1513-005
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 93 - 9/11
Title: Reports of Removal, Transfer, or Sale of Processed Tobacco
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: 12/30/2024

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2024
Responses	530	4,100
Time Burden (Hours)	460	2,206
Cost Burden (Dollars)	2,790	9,640

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Abstract: 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.

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Authorizing Statute(s): 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:
	89 FR 64039	08/06/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 106751	12/30/2024
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
Monthly Summary Report of Processed Tobacco Removals for Export
Report of Removal, Transfer, or Sale of Processed Tobacco (TTB F 5250.2)	TTB F 5250.2	Report of Removal, Transfer, or Sale of Processed Tobacco

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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	530	4,100	0	0	-3,570	0
Annual Time Burden (Hours)	460	2,206	0	0	-1,746	0
Annual Cost Burden (Dollars)	2,790	9,640	0	0	-6,850	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. Due to changes in agency estimates since this collection request’s last submission for OMB approval in 2021, TTB reports the following adjustments: An increase in the overall number of respondents, from 26 to 50, but a decrease in the total number of responses, from 4,100 to 530, and a decrease in the estimated total annul burden for this collection, from 2,206 to 460 hours. The decreases largely result from a change in the agency estimate of the average number of annual responses per respondent for form TTB F 5250.5, from 222 per respondent to 10 per respondent.

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Annual Cost to Federal Government: $29,162

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: 12/30/2024

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