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 subsequently exported from the United States in accordance with the bond and regulatory requirements prescribed by the Secretary. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued regulations in 27 CFR part 44 governing such drawback claims. Those regulations allow drawback (refund) of the tax paid on tobacco products and cigarette papers and tubes subsequently 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 part 44 regulations require that such drawback claims be filed on form TTB F 5620.7, and that all such claims must be accompanied by a bond filed on form TTB F 5200.17. Under those regulations, claimants also must file evidence with TTB that the articles in question landed at a foreign port or were lost after export. In addition, claimants may file letterhead applications for relief from certain regulatory requirements regarding evidence of export or loss.
US Code:
26 USC 5706
Name of Law: Internal Revenue Code
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 5620.7 Claim for Drawback of Tax on Tobacco Products, Cigarette Papers, and Cigarette Tubes
1513-0026 (F 5620.7) Non-signficant Justification Statement.docx
Miscellaneous Applications Related to Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes