The Internal Revenue Code (IRC) at 26 U.S.C. 5706 provides for the drawback (refund) of Federal excise tax paid on tobacco products and cigarette papers and tubes when such articles are shipped from the United States in accordance with the bond and regulatory requirements prescribed by the Secretary. Under that IRC authority, TTB has issued regulations governing such drawback claims, codified in 27 CFR part 44, which allow drawback for tax-paid tobacco products and cigarette papers and tubes shipped to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, but only when the person who paid the tax files a claim and otherwise complies with the relevant regulations. Specific to this information collection request, the TTB regulations require that such drawback claims be filed on form TTB F 5620.7. The regulations also require that all such claims must be accompanied by a bond filed on form TTB F 5200.17, conditioned on the filing of evidence with TTB that the articles landed at a foreign port or were lost after export. In addition, claimants may file letterhead applications for relief from certain regulatory requirements regarding such evidence of export or loss.
US Code:
26 USC 5706
Name of Law: Internal Revenue Code
Program changes: As a matter of agency discretion: (1) TTB is revising the title of this information collection request to read, âClaims for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes Exported from the United States;â and (2) TTB also is dividing this information collection into two information collectionsâ(a) Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes, which will include the drawback claim form, TTB F 5620.7, and the drawback claim bond form, TTB F 5200.17, as collection instruments; and (b) Miscellaneous Applications Related to Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes, which will include the letterhead applications for relief provided for in §§ 44.229, 44.230, and 44.231. In addition, TTB is citing all regulatory sections within 27 CFR part 44, subpart K, as included under this information collection request, since those sections require the submission of drawback claim or bond forms or supporting evidence related to those claims and bonds, or they govern how the required forms or alternative letterhead applications are processed by TTB, customs, or postal officials. This requires the addition of §§ 44.221, 44.223, 44.227, and 44.232 to the list of regulations related to this information collection request.
Adjustments: As for adjustments, TTB is decreasing the overall number of annual respondents, responses, and burden hours associated with this information collection request due to a decrease in the number of drawback claims TTB receives for exported taxpaid tobacco products and cigarette papers and tubes. Most tobacco industry members now make exports of such articles under the TTB regulations governing exports made without payment of tax (see OMB Control No. 1513â0027), or under the Customs and Border Protection regulations governing substitution drawback.
$600
No
No
No
No
No
No
Uncollected
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.
Form TTB F 5200.17 Claims and Bonds for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes
1513-0026 Supporting Statement (11-2018).doc
Miscellaneous Applications Related to Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes