Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5110.67 Continuing Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six	Form and Instruction	Modified	Available
Form TTB F 5100.13 Specific Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six	Form and Instruction	Modified	Available
OMB No. 1513-0031 Supporting Statement (05-2026).docx	Supporting Statement A	Uploaded 2026-05-05	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
191717	Continuing Transportation Bond - Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six	Form and Instruction	Modified	Continuing Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six
15996	Specific Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six	Form and Instruction	Modified	Specific Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six

ICR Details

OMB Control No: 1513-0031	ICR Reference No: 202604-1513-005
Status: Received in OIRA	Previous ICR Reference No: 202302-1513-009
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 98 - 3/7
Title: Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six
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: 05/29/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2026
Responses	50	50
Time Burden (Hours)	50	50
Cost Burden (Dollars)	100	100

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Abstract: Under the United States customs laws at 19 U.S.C. 1311, materials subject to an internal revenue tax may be transferred without payment of tax to a manufacturing bonded warehouse for use in the production of products for export if a bond is provided to ensure compliance with relevant laws and regulations. Specific to distilled spirits and wine, the Internal Revenue Code (IRC) at 26 U.S.C. 5214(a) authorizes transfer of distilled spirits from a distilled spirits plant to a manufacturing bonded warehouse without payment of excise tax and section 5175 requires a bond for such transfers; 26 U.S.C. 5362(c) authorizes the similar tax-free transfer of wine from a wine premises to a manufacturing bonded warehouse. In addition, those IRC sections also authorize the Secretary of the Treasury to issue regulations regarding those tax-free transfers and the required bonds. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau alcohol export regulations in 27 CFR part 28 require manufacturing bonded warehouse proprietors to file a bond to cover the tax-free transfer of distilled spirits or wine from a distilled spirits plant or wine premises to their bonded warehouse. Under those regulations, such proprietors may file either a specific transportation bond using form TTB F 5100.12 to cover a single tax-free transfer, or a continuing transportation bond using form TTB F 5110.67 to cover multiple tax-free transfers made over a period of time. This information collection request is necessary to meet the IRC's statutory requirements and protect the revenue while providing operational flexibility to manufacturing warehouse proprietors.

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Authorizing Statute(s): US Code: 19 USC 1311
   US Code: 26 USC 5175, 5214(a), 5362(c) 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:
	91 FR 6726	02/12/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 31859	05/28/2026
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
Continuing Transportation Bond - Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six	TTB F 5110.67	Continuing Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six
Specific Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six	TTB F 5100.13	Specific Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six

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ICR Summary of Burden

table that charts list 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	50	50	0	0	0	0
Annual Time Burden (Hours)	50	50	0	0	0	0
Annual Cost Burden (Dollars)	100	100	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: $1,013

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: 05/29/2026

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