Federal excise tax is imposed under 26 U.S.C. 5051 on beer removed from domestic breweries for consumption or sale. However, under provisions of 26 U.S.C. 5053, beer may be removed from the brewery without payment of tax for export or for use as supplies on certain vessels and aircraft, subject to the prescribed regulations TTB requires brewers to give notice of such removals on TTB F 5130.12. The form is also used by Customs officers to certify the exportation (or by Armed Forces officers to acknowledge receipt) of beer removed without payment of tax TTB requires this information to ensure that exportation of the beer took place as claimed and that untaxpaid beer does not reach the domestic market and causing lose of revenue.
US Code:
26 USC 5053
Name of Law: Internal Revenue Code
As adjustments, we are reporting an increase in the number of respondents, responses, and annual burden hours due to the growth in the number of brewers who export beer. We are reporting an increase of 115 respondents, 2,420 total responses, and 3,993 annual burden hours for this information collection.
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.