OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Applications, Notices, and Relative to Importation and Exportation of Distilled Spirits, Wine, and Beer, Including Puerto Rico and Virgin Islands

ICR 202509-1513-007 · OMB 1513-0100 · Active

Forms and Documents
DocumentTypeStatusAvailability
OMB No. 1513-0100 Supporting Statement (10-2025).docx Supporting Statement A Uploaded 2025-12-22 Available
OMB No. 1513-0100 Supporting Statement (10-2025).docx Supporting Statement A Uploaded 2025-12-22 Available
IC Document Collections
IC IDCollectionTypeStatusForm
16133 Applications, Notices, and Relative to Importation and Exportation of Distilled Spirits, Wine, and Beer, Including Puerto Rico and Virgin Islands Modified
ICR Details
1513-0100 202509-1513-007
Active 202207-1513-001
TREAS/TTB ICN 96 - 9/15
Applications, Notices, and Relative to Importation and Exportation of Distilled Spirits, Wine, and Beer, Including Puerto Rico and Virgin Islands
Extension without change of a currently approved collection   No
Regular
Approved without change 02/05/2026
Retrieve Notice of Action (NOA) 12/23/2025
  Inventory as of this Action Requested Previously Approved
02/28/2029 36 Months From Approved 02/28/2026
20 0 20
180 0 180
0 0 0
Chapter 51 of the Internal Revenue Code (IRC) imposes Federal excise taxes on alcohol beverages made in or imported into the United States, while exports of such products from the United States are generally not taxed. In addition, the IRC at 26 U.S.C. 7652 applies an equal tax to such products from Puerto Rico or the U.S. Virgin Islands shipped into the United States, and that section also requires the transfer of most of the taxes collected on such products to the treasuries of those two governments. Under its IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 parts 26, 27, and 28 require persons exporting or importing alcohol beverages from Puerto Rico and the U.S. Virgin Islands to file certain letterhead applications and notices, and to keep certain records, regarding such activities. The collected information is necessary to protect the revenue and ensure compliance with Federal laws and regulations. For alcohol beverages exported or imported from Puerto Rico or the U.S. Virgin Islands, the required information allows TTB to trace shipments of such products, verify excise tax payments and claims for refunds, and calculate payments due to the treasuries of Puerto Rico and the U.S. Virgin Islands.
US Code: 27 USC 5223, 5301, 5314, 5362 Name of Law: Internal Revenue Code
   US Code: 27 USC 5055, 5056, 5062, 5214 Name of Law: Internal Revenue Code
   US Code: 27 USC 7652(a) Name of Law: Internal Revenue Code
   US Code: 19 USC 1309
  
None
Not associated with rulemaking
  90 FR 39035 08/13/2025
90 FR 49057 11/03/2025
No
  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 20 20 0 0 0 0
Annual Time Burden (Hours) 180 180 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
No
Michael Hoover 202 453-2135 ext. 135 [email protected]
  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.
12/23/2025