Beer for Exportation

OMB Control No: 1513-0114	ICR Reference No: 201902-1513-003
Status: Active	Previous ICR Reference No: 201510-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC 72-3/7
Title: Beer for Exportation
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: 05/23/2019
Retrieve Notice of Action (NOA)	Date Received in OIRA: 02/26/2019
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2022	36 Months From Approved	05/31/2019
Responses	3,420	0	6,020
Time Burden (Hours)	8,235	0	9,933
Cost Burden (Dollars)	0	0	0

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Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5051, Federal excise tax is imposed on beer removed from domestic breweries for consumption or sale. However, under the IRC at 26 U.S.C. 5053, brewers may remove beer without payment of tax for export purposes, subject to regulations prescribed by the Secretary of the Treasury. As such, the TTB regulations in 27 CFR part 28 allow brewers to remove beer without payment of tax for export to a foreign county, use as supplies on certain vessels or aircraft, transfer to a foreign trade zone for export, or shipment to U.S. armed forces stationed overseas. Those regulations also require brewers to give notice of each such removal on form TTB F 5130.12. Or, brewers may apply to TTB to use an alternative procedure to report beer removed for export purposes via a monthly summary report, provided that the brewer completes the notification section of TTB F 5130.12 for each removal and maintains the form and the related supporting export verification records at their premises. This collection request is necessary to protect the revenue as TTB uses the required information to account for beer removed without payment of tax for export purposes and ensure that such beer is not diverted into the taxable domestic market.

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Authorizing Statute(s): US Code: 26 USC 5053 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 60963	11/27/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 5199	02/20/2019
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title Form No. Form Name Beer Export Documentation and Monthly Summary Report Alternate Procedure Beer for Exportation TTB F 5130.12 Beer for Exportation

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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	3,420	6,020	0	-2,600	0	0
Annual Time Burden (Hours)	8,235	9,933	0	-1,698	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	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: Program changes: Previously, TTB reported only one information collection under this collection request, Beer for Exportation, with each such removal reported to TTB on form TTB F 5130.12. However, this did not clearly account for the alternative procedure under which brewers submit a monthly summary report of such removals to TTB while maintaining records documenting each individual removal at their premises. Therefore, as a matter of agency discretion and for purposes of transparency, TTB is now dividing this collection request into two information collections: (1) Beer for Exportation (reported on TTB F 5130.12 per the TTB regulations in 27 CFR part 28 noted above in Question 1), and (2) Beer for Exportation Monthly Summary Report and Recordkeeping Alternate Procedure (as described in TTB Industry Circular 2004–3). As a result of this program change, for the Beer Exportation information collection filed on TTB F 5130.12, TTB is reporting 25 fewer annual respondents, resulting in an decrease of 4,520 responses and 7,458 annual burden hours for that information collection. For the monthly summary report and recordkeeping alternative procedure, TTB is reporting 80 annual respondents, each making 2 reports per month at 3 hours per response (2 hours of recordkeeping and 1 hour of reporting), resulting in the addition of 1,920 responses and 5,760 annual burden hours. Taken together, for the overall information collection request, these program changes result in the addition of 55 respondents but an overall decrease of 2,600 responses and 1,698 annual burden hours. This reduction in the collection request’s overall burden results from the addition of the monthly summary report and recordkeeping alternate procedure, which allows brewers who make a large number of removals of beer without payment of tax for export purposes to report such removals less frequently—on a monthly basis instead of on a per-removal basis.

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Annual Cost to Federal Government: $6,840

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: Ramona Hupp 202 453-2265 [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: 02/26/2019

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