Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States
Extension without change of a currently approved collection
No
Regular
02/28/2025
Requested
Previously Approved
36 Months From Approved
02/28/2025
2,120
2,120
1,060
1,060
13,780
13,780
The Internal Revenue Code (IRC) at 26 U.S.C. 7652 provides that products of Puerto Rican manufacture shipped to the United States and withdrawn for consumption or sale are subject to a tax equal to the internal revenue tax imposed on like products manufactured in the United States, and that the taxes collected on such products are to be covered (transferred) to the Treasury of Puerto Rico. Under the TTB regulations in 27 CFR part 26, applicants use form TTB F 5170.7 to apply for, and to document, the shipment of tax-paid or tax-determined Puerto Rican spirits to the United States. The form documents the specific spirits and articles to be shipped, the amounts shipped and received, and the amount of tax, and it identifies the consignor in Puerto Rico and consignee in the United States. TTB uses the information to verify the accuracy of prepayments of excise tax and semimonthly payments of deferred excise taxes, and to maintain an account of revenue to be transferred into the Treasury of Puerto Rico. The collected information is necessary to protect the revenue and ensure that the IRC provisions regarding distilled spirits produced in and shipped from Puerto Rico are appropriately applied, particularly the statutory obligation to transfer the majority of the collected tax to the Treasury of Puerto Rico.
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 5170.7 Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States
OMB No. 1513-0008 Supporting Statement (02-2025).docx
Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States