Drawback on Distilled Spirits Exported

Forms and Documents

Document Name	Status
Form TTB F 5110.30 Drawback on Distilled Spirits Exported Form and Instruction	Modified
OMB No. 1513-0042 Supporting Statement (12-2024).docx Supporting Statement A	2024-12-02

IC Document Collections

IC ID	Document Title	Status
187795	Drawback on Distilled Spirits Exported Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0042	ICR Reference No: 202412-1513-011
Status: Received in OIRA	Previous ICR Reference No: 202105-1513-011
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 93 - 3/11
Title: Drawback on Distilled Spirits Exported
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	360	900
Time Burden (Hours)	720	1,800
Cost Burden (Dollars)	3,600	9,000

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Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5062, persons who export tax-paid or tax-determined distilled spirits may claim drawback (refund) of the Federal alcohol excise tax paid on those spirits, as the Secretary of the Treasury prescribes by regulation. Under the TTB regulations in 27 CFR part 28, distilled spirits exporters use TTB F 5110.30 to submit such claims to TTB. The form collects information regarding the claimant, the identity and amount of the distilled spirits exported, and the amount of drawback claimed. This collection is necessary to protect the revenue as TTB uses the information on TTB F 5110.30 and its attached documents to verify distilled spirits export drawback claims, prevent fraudulent or mistaken drawback payments, and identify unusual activities, errors, or omissions regarding such claims.

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Authorizing Statute(s): US Code: 26 USC 5062 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: 1

IC Title	Form No.	Form Name
Drawback on Distilled Spirits Exported	TTB F 5110.30	Drawback on Distilled Spirits Exported

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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	360	900	0	0	-540	0
Annual Time Burden (Hours)	720	1,800	0	0	-1,080	0
Annual Cost Burden (Dollars)	3,600	9,000	0	0	-5,400	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, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is reducing the estimated annual burden for this information collection. TTB previously reported that an estimated 150 respondents made an average of 6 distilled spirits export drawback claims per year, for an estimated total of 900 such claims per year, with each claim taking an estimated 2 hours to complete, for a total annual estimated burden of 1,800 hours. TTB is now estimating that 20 respondents file an average of 18 such claims annually, for a total of 360 claims and 720 hours of annual burden, a reduction of 1,080 hours.

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Annual Cost to Federal Government: $13,298

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: 12/30/2024

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