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Federal forms, ICRs, and supporting documents

Information Collection Request

Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six

ICR 202604-1513-005 · OMB 1513-0031 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Form TTB F 5110.67 Continuing Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six Form and Instruction Modified Available
Form TTB F 5100.13 Specific Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six Form and Instruction Modified Available
OMB No. 1513-0031 Supporting Statement (05-2026).docx Supporting Statement A Uploaded 2026-05-05 Available
IC Document Collections
IC IDCollectionTypeStatusForm
191717 Continuing Transportation Bond - Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six Form and Instruction ModifiedContinuing Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six
15996 Specific Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six Form and Instruction ModifiedSpecific Transportation Bond -- Distilled Spirits and Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse -- Class Six
ICR Details
1513-0031 202604-1513-005
Received in OIRA 202302-1513-009
TREAS/TTB ICN 98 - 3/7
Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six
Extension without change of a currently approved collection   No
Regular 05/29/2026
  Requested Previously Approved
36 Months From Approved 06/30/2026
50 50
50 50
100 100
Under the United States customs laws at 19 U.S.C. 1311, materials subject to an internal revenue tax may be transferred without payment of tax to a manufacturing bonded warehouse for use in the production of products for export if a bond is provided to ensure compliance with relevant laws and regulations. Specific to distilled spirits and wine, the Internal Revenue Code (IRC) at 26 U.S.C. 5214(a) authorizes transfer of distilled spirits from a distilled spirits plant to a manufacturing bonded warehouse without payment of excise tax and section 5175 requires a bond for such transfers; 26 U.S.C. 5362(c) authorizes the similar tax-free transfer of wine from a wine premises to a manufacturing bonded warehouse. In addition, those IRC sections also authorize the Secretary of the Treasury to issue regulations regarding those tax-free transfers and the required bonds. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau alcohol export regulations in 27 CFR part 28 require manufacturing bonded warehouse proprietors to file a bond to cover the tax-free transfer of distilled spirits or wine from a distilled spirits plant or wine premises to their bonded warehouse. Under those regulations, such proprietors may file either a specific transportation bond using form TTB F 5100.12 to cover a single tax-free transfer, or a continuing transportation bond using form TTB F 5110.67 to cover multiple tax-free transfers made over a period of time. This information collection request is necessary to meet the IRC's statutory requirements and protect the revenue while providing operational flexibility to manufacturing warehouse proprietors.
US Code: 19 USC 1311
   US Code: 26 USC 5175, 5214(a), 5362(c) Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
  91 FR 6726 02/12/2026
91 FR 31859 05/28/2026
No
  Total Request 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 50 50 0 0 0 0
Annual Time Burden (Hours) 50 50 0 0 0 0
Annual Cost Burden (Dollars) 100 100 0 0 0 0
No
No
$1,013
No
    No
    No
No
No
No
No
Selina Ferguson 202 453-1039 ext. 273 [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.
05/29/2026