Removals of Tobacco Products, and Cigarette Papers and Tubes without Payment of Tax
Extension without change of a currently approved collection
No
Regular
01/31/2022
Requested
Previously Approved
36 Months From Approved
01/31/2022
21,970
5,772
27,730
11,532
84,040
0
The Internal Revenue Code (IRC) at 26 U.S.C. 5704(b) provides that a manufacturer or export warehouse proprietor may, in accordance with regulations prescribed by the Secretary, transfer tobacco products and cigarette papers and tubes, without payment of tax, to the bonded premises of another such entity, or may remove such articles, without payment of tax, for export or consumption beyond the jurisdiction of the internal revenue laws of the United States. In addition, the IRC at 26 U.S.C. 5722 requires that manufacturers of tobacco product and cigarette papers and tubes and export warehouse proprietors make reports as the Secretary may by regulation require. Under those IRC authorities, the TTB regulations in 27 CFR part 44 require manufacturers and export warehouse proprietors to report each such removal to TTB on form TTB F 5200.14, or, under the alternate procedure described in TTB Industry Circular 2004-3, respondents may submit a Monthly Summary Report of such removals provided that the export of each removal is documented by records maintained at the respondent's premises. Respondents also submit letterhead notices to modify certain information on previously-submitted TTB F 5200.1 forms, and they also submit letterhead applications to request TTB authorization to use the alternative Monthly Summary Report procedure. The collected information allows TTB to account for removals of tobacco products and cigarette papers and tubes made without payment of tax and assists in preventing the diversion of such articles to taxable uses. As such, the collected information is necessary to protect the revenue.
There are no program changes associated with this information collection request at this time. As for adjustments, due to changes in agency estimates, TTB is decreasing the number of respondents submitting letterhead applications and notices, from 12 to 10, resulting a decrease in the number of responses, from 12 to 10 annually. Also due to changes in agency estimates, TTB is increasing the number of respondents filing TTB F 5200.14, from 200 to 210, and the number of responses that each respondent files, from 24 to 100, resulting in an increase in the number of annual responses, from 4,800 to 21,000. The number of respondents, responses, and burden hours for the Monthly Summary Report portion of this request remains the same. Therefore, given the changes in agency estimates, TTB is increasing the overall number of respondents, responses, and burden hours for this information collection request, from 292 respondents to 300, from 5,772 responses to 21,970, and from 11,523 hours to 27,730.
$61,099
No
No
No
No
No
No
No
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 5200.14 Removals of Tobacco Products, and Cigarette Papers and Tubes without Payment of Tax
OMB No. 1513-0027 Supporting Statement (01-2022).docx
TTB Industry Circular 2004-3.htm
Removals of Tobacco Products, and Cigarette Papers and Tubes without Payment of Tax