Drawback on Distilled Spirits Exported

OMB Control No: 1513-0042	ICR Reference No: 201808-1513-004
Status: Active	Previous ICR Reference No: 201504-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 68 - 1/3
Title: Drawback on Distilled Spirits Exported
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/31/2018
Retrieve Notice of Action (NOA)	Date Received in OIRA: 08/15/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2021	36 Months From Approved	10/31/2018
Responses	400	0	1,200
Time Burden (Hours)	800	0	1,200
Cost Burden (Dollars)	1,600	0	0

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Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5062, persons who export tax-paid distilled spirits may claim drawback of the excise tax paid on those spirits, under regulations prescribed by the Secretary of the Treasury (the Secretary). Under the TTB regulations, persons use TTB F 5110.30 to claim drawback of the Federal alcohol excise taxes paid on exported distilled spirits. The form requests, among other information, data regarding the claimant, the tax-paid spirits exported, and the amount of tax to be refunded. This information collection is necessary to protect the revenue as it allows TTB to verify that the excise tax has been paid on the spirits and that the spirits have been exported.

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Authorizing Statute(s): US Code: 26 USC 5062 Name of Law: Internal Revenue Code

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 10948	03/13/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 40651	08/15/2018
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title Form No. Form Name Drawback on Distilled Spirits Exported TTB F 5110.30 Drawback on Distilled Spirits Exported Drawback on Distilled Spirits Exported TTB F 5110.30 Drawback on Distilled Spirits Exported

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ICR Summary of Burden

	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	400	1,200	0	0	-800	0
Annual Time Burden (Hours)	800	1,200	0	0	-400	0
Annual Cost Burden (Dollars)	1,600	0	0	0	1,600	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: There are no program changes associated with this collection. As for adjustments, as a matter of agency discretion, TTB is removing the previously-reported “mandatory” information collection for TTB F 5110.30, which contained one-half of this information request’s estimated burden, and is consolidating its burden with the remaining “required to obtain a benefit” information collection for TTB F 5110.30. In addition, as a result of a change in agency estimates, TTB is decreasing the estimated total number of annual responses and burden hours associated with this information collection request due to a decrease in the number of TTB F 5110.30 forms submitted to TTB. This change in estimates is based on recent data provided by TTB’s National Revenue Center, which processes distilled spirits export drawback claims. Estimates for non-labor costs (for overhead and materials) have also been added.

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Annual Cost to Federal Government: $7,980

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Caroline Hermann 202 453-1039 ext. 256 [email protected]

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Common Form ICR:  No

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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:
		(a) It is necessary for the proper performance of agency functions;
		(b) It avoids unnecessary duplication;
		(c) It reduces burden on small entities;
		(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
		(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
		(f) It indicates the retention periods for recordkeeping requirements;
		(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
			(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;
		(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
		(i) It uses effective and efficient statistical survey methodology (if applicable); and
		(j) It makes appropriate use of information technology.
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.
Certification Date: 08/15/2018

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