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:
1513-0021
ICR Reference No:
201808-1513-013
Status:
Historical Active
Previous ICR Reference No:
201410-1513-005
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
ICN 69 - 4/11
Title:
Formula and Process for Nonbeverage Products
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:
12/06/2018
Retrieve Notice of Action (NOA)
Date Received in OIRA:
10/25/2018
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
12/31/2021
36 Months From Approved
12/31/2018
Responses
14,700
0
4,888
Time Burden (Hours)
7,350
0
2,338
Cost Burden (Dollars)
58,800
0
0
Abstract:
The Internal Revenue Code (IRC), at 26 U.S.C. 5111–5114, authorizes drawback (refund) of excise tax paid on distilled spirits that are subsequently used in the manufacture medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume that are unfit for beverage purposes, and it authorizes the Secretary to prescribe regulations to ensure that drawback is not paid for unauthorized purposes. Under these authorities, TTB has issued regulations to require that nonbeverage drawback claimants show that the taxpaid distilled spirits for which a drawback claim is made were used in the manufacture of a product unfit for beverage use. This showing is based on the product’s formula and process, which is submitted on form TTB F 5154.1 or electronically via TTB's Formulas Online system. This information collection is necessary to protect the revenue as it allows TTB to determine if a given product is unfit for beverage use and is of a type authorized for drawback by the IRC. This information collection also is beneficial to respondents as TTB’s determination allows claimants to know in advance of actual manufacture if a product is or is not fit for beverage purposes and thus eligible or not eligible for drawback. In addition, by filing a letterhead notice, manufacturers may adopt approved nonbeverage product formulas for use at other plants they operate, and they may adopt such formulas from predecessor proprietors.
Authorizing Statute(s):
US Code:
26 USC 5111-5114
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:
83 FR 24842
05/30/2018
30-day Notice:
Federal Register Citation:
Citation Date:
83 FR 53954
10/25/2018
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
Formula and Process for Nonbeverage Products
TTB F 5154.1, None
Formula and Process for Nonbeverage Product
,
Formulas Online (FONL) — Nonbeverage Drawback Formula and Process Approval Application
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
14,700
4,888
0
0
9,812
0
Annual Time Burden (Hours)
7,350
2,338
0
0
5,012
0
Annual Cost Burden (Dollars)
58,800
0
0
0
58,800
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:
No
Burden Reduction Due to:
Short Statement:
Program changes: As a matter of agency discretion, TTB has revised the TTB F 5154.1 form and its instructions for clarity, and has eliminated certain data fields and added others to better match the data collected by the Formula and Process for Nonbeverage Product approval application in its FONL system. Specifically, TTB has removed fields that collected data regarding finished products that were to be used in alcohol beverages (item 12 on the previous edition of TTB F 5154.1) since that information is not needed for TTB to determine if the finished product described on the form is or is not fit for beverage use. TTB has added a data field for a respondent to supply a mailing address if different from the address where the product will be produced, and has added data fields for the product’s theoretical yield, actual yield, density of the final product, manufacturing process, and unfit for beverage purposes statement (new Items 12a through 12e) to match data fields contained in the equivalent FONL application. In addition, TTB has revised the “For TTB Use Only” portion of the form to only state any sample and attachment identification number, and the submission identification number. TTB will no longer record the alcohol by volume percentage, the TTB analyst, and date in its section of the form. TTB does not believe that these changes to the form effect its estimated burden. As for the instructions provided on TTB F 5154.1, TTB has grouped the instructions into General and Specific Instructions, has removed the requirement to submit the form in triplicate and the requirement to send a self-addressed stamped envelope with a submission, has updated the TTB Laboratory mailing address, and has noted that the information may be submitted to TTB via its FONL system. TTB also has updated the instructions to provide better guidance and examples, and to direct the respondent to the Drawback Tutorial on the TTB website (see https://www.ttb.gov/ssd/drawbacktutorial.shtml). In addition, TTB has added Privacy Act Notice to TTB F 5154.1. Adjustments: Due to changes in agency estimates based on recent data supplied by the TTB Laboratory, which processes this information collection, we are decreasing the number of respondents, but we are increasing the number of responses filed per respondent, the total number of responses, and the resulting estimated burden hours. These increases result from more comprehensive data now available to TTB via its electronic FONL system and an increase in the number of nonbeverage product formulas submitted to TTB for evaluation as to their eligibility for drawback under the IRC.
Annual Cost to Federal Government:
$58,800
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
Yes
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:
Christopher Forster-Smith 202 453-1039 ext. 150 christopher.forster-smith@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:
10/25/2018
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