In general, export warehouses store untaxpaid tobacco products, processed tobacco, and cigarette papers and tubes until these commodities are exported. Under the authority of the Internal Revenue Code at 26 U.S.C. 5741, the TTB regulations require certain records of receipt and disposition of these commodities in order to protect the revenue and prevent diversion. The required records allow TTB to verify that the commodities have been exported or that Federal tobacco excise tax liabilities have been satisfied.
US Code:
26 USC 5741
Name of Law: Internal Revenue Code
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.
1513-0070 Supporting Statement (2016-04-25).docx
Tobacco Export Warehouse--Record of Operations (TTB REC 5220/1)