View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1513-0027
ICR Reference No:
201204-1513-004
Status:
Historical Active
Previous ICR Reference No:
200903-1513-006
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
Title:
Taxable Articles Without Payment of Tax
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
09/25/2012
Retrieve Notice of Action (NOA)
Date Received in OIRA:
04/30/2012
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
09/30/2015
36 Months From Approved
09/30/2012
Responses
61,600
0
59,840
Time Burden (Hours)
61,600
0
59,840
Cost Burden (Dollars)
0
0
0
Abstract:
The tobacco product manufacturer or export warehouse proprietor is liable for the tax on tobacco products until execution of the certification by Customs or an authorized receiving officer on TTB F 5200.14, which indicates verification of export or bonded transfer. TTB needs this information to protect the revenue. If this TTB form is not properly completed, TTB will assess the tax on the manufacturer of tobacco products or cigarette papers and tubes or on the proprietor of the export warehouse or customs manufacturing warehouse for products not exported or properly disposed of.
Authorizing Statute(s):
US Code:
26 USC 5704(b)
Name of Law: Internal Revenue Code
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
76 FR 81016
12/27/2011
30-day Notice:
Federal Register Citation:
Citation Date:
77 FR 25015
04/26/2012
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Taxable Articles Without Payment of Tax
TTB F 5200.14
Taxable Articles Without Payment of Tax
Taxable Articles Without Payment of Tax
TTB F 5200.14
Taxable Articles Without Payment of Tax
Taxable Articles Without Payment of Tax
TTB F 5200.14
Taxable Articles Without Payment of Tax
ICR Summary of Burden
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
61,600
59,840
0
-22,000
23,760
0
Annual Time Burden (Hours)
61,600
59,840
0
-22,000
23,760
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
Yes
Burden Reduction Due to:
Miscellaneous Actions
Short Statement:
The renewal of this information collection is also intended to correct errors in the designation of categories of affected public made in the previous submission. Categories were created in error for "individuals or households" and "Federal government" for which the burden was distributed. There is only one category of affect public for TTB Form 5200.14 and it is categorized as private sector: businesses or other for-profits. The removal of the ICs were designated as program changes (-22,000 hours) and the addition of the hours previously reported under the different categories of affected public have been added as an adjustment in estimate (+22,000). Also, an adjustment in the number of proprietors have increased from 272 to 280; an adjustment of an additional 1,760 hours has been added. The correction to the categories of the affect public did not change the burden of from previous approved submission. The revision to the burden stems from the increase in the number of respondents for an increase of 1,760 for a total of 61,600 burden hours requested.
Annual Cost to Federal Government:
$42,700
Does this IC contain surveys, censuses, or employ statistical methods?
No
Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002?
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Amy Greenberg 202 927-8210 amy.greenberg@ttb.gov
Common Form ICR:
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:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(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;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
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.
Certification Date:
04/30/2012