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.
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.