Specific and Continuing Export Bonds for Distilled Spirits or Wine

ICR 201802-1513-009

OMB: 1513-0135

Federal Form Document

ICR Details
1513-0135 201802-1513-009
Active 201409-1513-002
TREAS/TTB ICN 67 - 5/5
Specific and Continuing Export Bonds for Distilled Spirits or Wine
Revision of a currently approved collection   No
Regular
Approved without change 10/31/2018
Retrieve Notice of Action (NOA) 03/29/2018
  Inventory as of this Action Requested Previously Approved
10/31/2021 36 Months From Approved 10/31/2018
20 0 6
20 0 2
0 0 0

The IRC at 26 U.S.C. 5175, 5214, and 5362 authorizes exporters (other than proprietors of distilled spirits plants or bonded wine premises) to withdraw distilled spirits and wine, without payment of tax, for export if the exporter provides a bond, as prescribed by regulation. In order to protect the revenue and provide exporters with a degree of flexibility based on individual need, the TTB alcohol export regulations in 27 CFR part 28 allow exporters to file either a specific bond using TTB F 5100.25 to cover a single shipment or a continuing bond using TTB F 5100.30 to cover export shipments made from time to time.

US Code: 26 USC 5175, 5214, and 5362 Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

  83 FR 205 01/02/2018
83 FR 13586 03/29/2018
No

  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 20 6 0 10 4 0
Annual Time Burden (Hours) 20 2 0 10 8 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Miscellaneous Actions
No
Program changes: When TTB first submitted this information collection request for OMB approval in 2014, as explained in the submission’s Supporting Statement, TTB intended to seek approval of the Specific Export Bond for Distilled Spirits and Wine information collection and its associated collection instrument, TTB F 5100.25, Specific Export Bond—Distilled Spirits or Wine. While TTB did attach the correct form to its approval request, TTB inadvertently titled the information collection request, its one information collection, and the collection instrument as “Continuing Export Bond for Distilled Spirits and Wine.” TTB notes that, at the time, it had determined that the Specific Export Bond was subject the approval requirements of the Paperwork Reduction Act but that the Continuing Export Bond was not since it was considered to be a certification. However, for reasons of consistency and transparency, TTB now believes that it should include both the “specific” and “continuing” export bonds for distilled spirts and/or wine in this information collection request since the same set of alcohol beverage exporters may optionally use either type of bond. Therefore, due to this program change as a matter of agency discretion, TTB is now including two information collections within this information collection request: (1) Specific Export Bond for Distilled Spirits or Wine, with TTB F 5100.25 as its collection instrument, and (2) Continuing Export Bond for Distilled Spirits and Wine, with TTB F 5100.30 as its collection instrument. Due to this program change and based on TTB’s recent experience, TTB estimates that the addition of the Continuing Export Bond for Distilled Spirits and Wine information collection to this approval request will result in the addition of 10 respondents, 10 responses, and 10 hours (1 hour per response) to this information collection request’s annual burden. Adjustments: For the currently-approved information collection and instrument, Specific Export Bond for Distilled Spirits or Wine (TTB F 5100.25), due to a change in agency estimate, the Bureau is increasing the burden associated with the Specific Export Bond portion of this information collection request. Based on TTB’s recent experience, TTB is increasing the number of annual respondents to that portion of this collection request from 6 to 10, with each respondent making 1 response for a total of 10 annual responses. TTB also is increasing the reported per-burden response from 15 minutes to 1 hour, which is the per-response burden stated on the Specific Export Bond form, which results in an increase in the estimated annual burden from 2 to 10 hours. Together with the addition of the “continuing” export bond information collection, the annual burden for the entire information collection request increases from 6 responses to 20, from 6 responses to 20, and from 2 hours to 20. In addition, for clarity, TTB is revising the title of this information collection to read “Specific and Continuing Export Bonds for Distilled Spirits and Wine.” TTB also is making minor clarifications to each form’s instructions regarding where certain Treasury Department surety-related information may be found online, and TTB is adding 26 U.S.C. 5214 and 5362 to the authority citation for this information collection in each form’s Paperwork Reduction Act Notice.

$0
No
    No
    No
No
No
No
Uncollected
Caroline Hermann 202 453-1039 ext. 256 caroline.hermann@ttb.gov

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
03/29/2018


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