Marks and Notices on Packages
of Tobacco Products, TTB REC 5210/13
Revision of a currently approved collection
No
Regular
02/22/2021
Requested
Previously Approved
36 Months From Approved
02/28/2021
724
724
724
1
0
0
The Internal Revenue Code (IRC) at 26
U.S.C. 5723(b) requires packages of tobacco products (cigars,
cigarettes, smokeless tobacco (snuff and chewing tobacco), pipe
tobacco, and roll-your-own tobacco) and cigarette paper or tubes to
bear the marks and notices required by regulation. Under that
authority, the TTB regulations in 27 CFR parts 40, 41, 44, and 45
require packages or, in certain cases, containers, of domestic and
imported tobacco products and cigarette papers and tubes to bear
certain marks identifying the product, its producer, place of
production, excise tax class, and its quantity or weight, depending
on the basis of the tax. The TTB regulations also require certain
tax-exemption notices to appear on packages or shipping containers
of tobacco products and cigarette papers or tubes intended for
export or for use of the United States as such articles may be
removed without tax payment or with benefit of tax drawback. The
required marks are necessary to protect the revenue as they
identify tobacco-related articles, their tax classes, and the
responsible taxpayers. In addition, the required notices on
tax-exempt articles help prevent or identify their diversion into
the taxable domestic market.
US Code:
26
USC 5723(b) Name of Law: Internal Revenue Code
There are no program changes
associated with this information collection at this time. As for
adjustments, TTB previously reported that, as a usual and customary
business practice, the placement of marks and notices on packages
and containers of tobacco-related articles placed no additional
burden on respondents, per the OMB regulations at 5 CFR
1320.3(b)(2). However, TTB has determined that the placement by
respondents of notices regarding the tax-exempt status of articles
intended for export or the use the United States is not a usual and
customary business practice. As such, TTB is now reporting 1 hour
of burden per respondent for this information collection, resulting
in an estimated total annual burden of 724 hours. TTB previously
reported 1 hour of total burden as a placeholder, so the total
increase in reported burden is 723 hours.
$0
No
No
No
No
No
No
No
Jesse Longbrake 202
453-2265
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.