Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six

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.

The latest form for Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six expires 2029-09-30 and is listed under ICR 202604-1513-005.

View the official OMB control history on Reginfo.gov.

Specific Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six

Federal Enterprise Architecture: General Government - Taxation Management

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.