Extension without change of a currently approved collection
No
Regular
04/28/2022
Requested
Previously Approved
36 Months From Approved
04/30/2022
10
10
5
5
20
0
The Internal Revenue Code (IRC)
authorizes drawback (refund) of all but $1.00 per gallon of the
Federal excise tax paid on distilled spirits subsequently used in
the manufacture of certain nonbeverage products such as medicines,
food products, flavors, and perfumes. See 26 U.S.C. 5111–5114. In
addition, nonbeverage products produced in the United States and
then exported are also eligible for drawback of all excise taxes
paid on the distilled spirits used to make those products. See 19
U.S.C. 1313(d). Under the TTB regulations in part 17, a respondent
may make an export drawback claim to U.S. Customs and Border
Protection (CBP) for the full amount of tax paid if they have
previously made no claim to TTB. Alternatively, a respondent may
claim the remaining $1.00 per proof gallon of excise tax paid if
they have or will file a claim with TTB under 26 U.S.C. 5114. When
a respondent wishes to make a full or partial export drawback claim
to CBP, they first submit form TTB F 5100.4, Certificate of Taxpaid
Alcohol, to TTB, listing the source and amount of distilled spirits
eligible for drawback and the amount of excise taxes claimed. TTB
verifies the provided information and certifies on the form that it
has issued no previous certificate for the described distilled
spirits. As such, the collected information is necessary to ensure
that export drawback is provided consistent with the relevant
statutory provisions.
Benjamin Birkhill 202 453-2268
benjamin.birkhill@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.