OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Records of Operations - Importer of Tobacco Products or Processed Tobacco

ICR 202511-1513-001 · OMB 1513-0106 · Active

Forms and Documents
DocumentTypeStatusAvailability
OMB No. 1513-0106 Supporting Statement (11-2025).docx Supporting Statement A Uploaded 2025-11-18 Repair queued
OMB No. 1513-0106 Supporting Statement (11-2025).docx Supporting Statement A Uploaded 2025-11-18 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
16145 Records of Operations - Importers of Tobacco Products or Processed Tobacco Modified
ICR Details
1513-0106 202511-1513-001
Active 202209-1513-001
TREAS/TTB ICN 96 - 10/15
Records of Operations - Importer of Tobacco Products or Processed Tobacco
Extension without change of a currently approved collection   No
Regular
Approved without change 02/07/2026
Retrieve Notice of Action (NOA) 11/26/2025
  Inventory as of this Action Requested Previously Approved
02/28/2029 36 Months From Approved 02/28/2026
575 0 360
0 0 0
0 0 0
The Internal Revenue Code (IRC) at 26 U.S.C. 5741 requires all manufacturers and importers of tobacco products, processed tobacco, or cigarette papers and tubes, and all export warehouse proprietors to keep records as the Secretary of the Treasury prescribes by regulation, subject to government inspection during business hours. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 41 require importers of tobacco products or processed tobacco to maintain usual and customary records kept during the normal course of business showing the receipt and disposition of imported tobacco products or processed tobacco. TTB uses the collected information to ensure that importers’ activities comply with the relevant provisions of the IRC and that processed tobacco, which is not taxed, is not diverted to taxable tobacco product manufacturing.
US Code: 26 USC 5741 Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
  90 FR 39035 08/13/2025
90 FR 54462 11/26/2025
No
1
IC Title Form No. Form Name
Records of Operations - Importers of Tobacco Products or Processed Tobacco
  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 575 360 0 0 215 0
Annual Time Burden (Hours) 0 0 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
No
Tammy McNeely 202 453-2092 [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.
11/26/2025