Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax

ICR 201804-1513-002

OMB: 1513-0043

Federal Form Document

ICR Details
1513-0043 201804-1513-002
Active 201504-1513-001
TREAS/TTB ICN 68 - 2/3
Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax
Extension without change of a currently approved collection   No
Regular
Approved without change 10/31/2018
Retrieve Notice of Action (NOA) 08/15/2018
  Inventory as of this Action Requested Previously Approved
10/31/2021 36 Months From Approved 10/31/2018
500 0 1,000
375 0 750
3,250 0 0

The Internal Revenue Code (IRC) at 26 U.S.C. 7652 imposes on Puerto Rican distilled spirits shipped to the United States for consumption or sale a tax equal to the internal revenue tax (excise tax) imposed in the United States on distilled spirits of domestic manufacture. However, the IRC at 26 U.S.C. 5232 provides that distilled spirits imported or brought into the United States in bulk containers may, under regulations prescribed by the Secretary, be withdrawn from Customs custody and transferred to the bonded premises of a domestic distilled spirits plant without payment of the internal revenue tax imposed on such spirits. The IRC at 26 U.S.C. 5314 also states that spirits may be withdrawn from the bonded premises of a distilled spirits plant in Puerto Rico pursuant to an authorization issued under the laws of Puerto Rico. Under those IRC authorities, TTB has issued regulations in 27 CFR Part 26, Liquors and Articles from Puerto Rico and the Virgin Islands, which require respondents to use form TTB F 5110.31 to apply for and receive permission to ship Puerto Rican distilled spirits to the United States without payment of Federal excise tax. The form identifies the specific spirits to be shipped, the amount of spirits shipped and received, and the shipment’s consignor in Puerto Rico and consignee in the United States. The collected information is necessary to protect the revenue.

US Code: 26 USC 5232, 5314, and 7652 Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

  83 FR 10948 03/13/2018
83 FR 40651 08/15/2018
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 500 1,000 0 0 -500 0
Annual Time Burden (Hours) 375 750 0 0 -375 0
Annual Cost Burden (Dollars) 3,250 0 0 0 3,250 0
No
No
There are no program changes associated with this collection. As for adjustments, due to changes in agency estimates, TTB is decreasing the annual burden associated with this information collection from 20 respondents to 10, from 1,000 responses to 500, and from 750 hours to 375. In addition, due to changes in agency estimates, TTB is increasing the total annual costs to respondents associated with this information collection from $1,200 to $3,250. There are no changes to TTB F 5110.31, except that we are updating the TTB headquarters mailing address stated in the Paperwork Reduction Act notice.

$800
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.
08/15/2018


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