Formula and Process for Domestic and Imported Alcohol Beverages
Extension without change of a currently approved collection
No
Regular
02/28/2025
Requested
Previously Approved
36 Months From Approved
02/28/2025
24,584
28,545
48,300
57,090
26,320
1,650
Chapter 51 of the Internal Revenue Code (IRC; 26 U.S.C. chapter 51) governs the production, classification, and taxation of alcohol products, and the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e) requires alcohol beverage labels to provide consumers with adequate information as to the identity and quality of alcohol beverages. Each statute also authorizes the Secretary to issue regulations related to such activities. As such, the TTB regulations require alcohol beverage producers and importers to obtain formula approval for certain non-standard or non-traditional products to ensure that such products are properly classified for excise tax purposes under the IRC and properly labeled under the FAA Act. Currently, in lieu of the formula forms and letterhead notices specified in the TTB regulations for each alcohol commodity (distilled spirits, wine, and beer/malt beverages), which are approved under separate OMB control numbers, respondents, as an alternate procedure, may submit TTB F 5100.51 or its electronic equivalent in Formulas Online (FONL), as approved under this OMB control number.
There are no program changes associated with this information collection at this time, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing the overall estimated annual burden associated with this information collection. TTB is decreasing the estimated number of respondents from 4,325 to 4,230, the average number of responses per respondent from 6.6 to 5.8118, the number of annual responses from 28,545 to 24,584, the average time per response from 2 hours to 1.9647 hours, and total burden hours from 57,090 to 48,300 hours. TTB also notes that, due to changes in agency estimates resulting from more complete data, the estimated burden for this collection now includes an estimated 868 alcohol beverage sample submissions made under this collection.
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.