Claim for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes Exported from the United States

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5620.7 Claim for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes	Form and Instruction	Modified	Available
Form TTB F 5200.17 Bond -- Drawback of Tax on Tobacco Products, Cigarette Papers, or Tubes	Form and Instruction	Modified	Repair queued
Form TTB F 5200.17 Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes	Form and Instruction	Modified	Repair queued
1513-0026 (F 5620.7) Non-signficant Justification Statement.docx	Justification for No Material/Nonsubstantive Change	Uploaded 2025-08-12	Available
1513-0026 (F 5620.7) Non-signficant Justification Statement.docx	Justification for No Material/Nonsubstantive Change	Uploaded 2025-08-12	Repair queued
OMB No. 1513-0026 Supporting Statement (03-2025).docx	Supporting Statement A	Uploaded 2025-03-11	Available
OMB No. 1513-0026 Supporting Statement (03-2025).docx	Supporting Statement A	Uploaded 2025-03-11	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
234094	Miscellaneous Applications Related to Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes		Unchanged
187799	Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes	Form and Instruction	Modified	Claim for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes
187799	Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes	Form and Instruction	Modified	Bond -- Drawback of Tax on Tobacco Products, Cigarette Papers, or Tubes
187799	Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes	Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0026	ICR Reference No: 202508-1513-003
Status: Active	Previous ICR Reference No: 202503-1513-008
Agency/Subagency: TREAS/TTB	Agency Tracking No: Non-Sig 3/5 (08-25)
Title: Claim for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes Exported from the United States
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/11/2025
Retrieve Notice of Action (NOA)	Date Received in OIRA: 09/02/2025
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2028	06/30/2028	06/30/2028
Responses	13	0	13
Time Burden (Hours)	18	0	18
Cost Burden (Dollars)	52	0	52

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5706 provides for the drawback (refund) of Federal excise tax paid on tobacco products and cigarette papers and tubes when such articles are subsequently exported from the United States in accordance with the bond and regulatory requirements prescribed by the Secretary. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued regulations in 27 CFR part 44 governing such drawback claims. Those regulations allow drawback (refund) of the tax paid on tobacco products and cigarette papers and tubes subsequently shipped to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, but only when the person who paid the tax files a claim and otherwise complies with the relevant regulations. Specific to this information collection request, the part 44 regulations require that such drawback claims be filed on form TTB F 5620.7, and that all such claims must be accompanied by a bond filed on form TTB F 5200.17. Under those regulations, claimants also must file evidence with TTB that the articles in question landed at a foreign port or were lost after export. In addition, claimants may file letterhead applications for relief from certain regulatory requirements regarding evidence of export or loss.

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Authorizing Statute(s): US Code: 26 USC 5706 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 94871	11/29/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 14190	03/28/2025
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
Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes	TTB F 5200.17, TTB F 5620.7	Bond -- Drawback of Tax on Tobacco Products, Cigarette Papers, or Tubes ,   Claim for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes
Miscellaneous Applications Related to Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes

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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	13	13	0	0	0	0
Annual Time Burden (Hours)	18	18	0	0	0	0
Annual Cost Burden (Dollars)	52	52	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: $5,414

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: 09/02/2025

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