Alternate Methods or Procedures and Emergency Variations from Requirements for Alcohol Exports (TTB REC 5170/7)

Forms and Documents

Document Name	Status
OMB No. 1513-0082 Supporting Statement (10-2025).docx Supporting Statement A	2025-12-22

IC Document Collections

IC ID	Document Title	Status
16096	Alternate Methods or Procedures and Emergency Variations from Requirements for Alcohol Exports (TTB REC 5170/7)	Modified

ICR Details

OMB Control No: 1513-0082	ICR Reference No: 202509-1513-008
Status: Received in OIRA	Previous ICR Reference No: 202207-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 96 - 8/15
Title: Alternate Methods or Procedures and Emergency Variations from Requirements for Alcohol Exports (TTB REC 5170/7)
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: 12/23/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2025
Responses	200	230
Time Burden (Hours)	100	115
Cost Burden (Dollars)	400	460

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 7805 authorizes the Secretary of the Treasury to issue all needful regulations to implement the IRC. Under that authority, the Alcohol and Tobacco Tax and Trade (TTB) regulations in 27 CFR part 28 allow alcohol exporters to apply for TTB approval of proposed alternate methods or procedures to, or emergency variances from, the requirements of that part, other than the giving of a bond or the payment of tax. Such applications provide alcohol exporters with operational flexibility and allow them to meet emergency circumstances. TTB review of such applications is necessary to determine that the proposed alternative or variance would not jeopardize the revenue, be contrary to any provisions of law, or unduly hinder the effective administration of the relevant TTB regulations.

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Authorizing Statute(s): US Code: 26 USC 7805 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:
	90 FR 39035	08/13/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 49057	11/03/2025
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
Alternate Methods or Procedures and Emergency Variations from Requirements for Alcohol Exports (TTB REC 5170/7)

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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	200	230	0	0	-30	0
Annual Time Burden (Hours)	100	115	0	0	-15	0
Annual Cost Burden (Dollars)	400	460	0	0	-60	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 at this time, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing the number of annual respondents, responses, and burden hours associated with this collection, from 230 respondents and responses to 200, and from 115 estimated annual burden hours to 100. (The number of annual responses per respondent, one, and the estimated per-response burden, 0.5 hour), remain as previously reported.)

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Annual Cost to Federal Government: $28,632

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: 12/23/2025

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