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OMB Control No: 1513-0130	ICR Reference No: 202105-1513-005
Status: Historical Active	Previous ICR Reference No: 201804-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 82 - 9/11
Title: Reports of Removal, Transfer, or Sale of Processed Tobacco
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/10/2021
	Date Received in OIRA: 10/22/2021
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2024	36 Months From Approved	12/31/2021
Responses	4,100	0	2,971
Time Burden (Hours)	2,206	0	1,613
Cost Burden (Dollars)	9,640	0	7,081

Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5722 requires importers and manufacturers of tobacco products, processed tobacco, or cigarette papers and tubes to make reports containing such information, in such form, at such times, and for such periods as the Secretary of the Treasury prescribes by regulation. While processed tobacco is not subject to Federal excise tax under the IRC, tobacco products subject to such taxes may be manufactured using processed tobacco. To protect the revenue by preventing diversion of processed tobacco to illegal, unpermitted tobacco product manufacturers, TTB has issued regulations that require persons holding TTB permits as importers or manufacturers of processed tobacco or tobacco products to report all removals, transfers, or sales of processed tobacco made for export or for shipment to any domestic entity that does not hold a such a permit or a permit to operate as an export warehouse proprietor. In general, respondents must report each such shipment by the close of the next business day using form TTB F 5250.2. However, exporters may apply to TTB to report removals made for export using a monthly summary report. TTB F 5250.2 and the monthly summary report require information identifying the TTB permit holder making the processed tobacco shipment, the type and quantity of processed tobacco shipped, the person(s) purchasing (or receiving) and delivering the processed tobacco, and the destination address of the shipment.

Authorizing Statute(s): US Code: 26 USC 5722 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:
	86 FR 31818	06/15/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 58725	10/22/2021
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Monthly Summary Report of Processed Tobacco Removals for Export
Report of Removal, Transfer, or Sale of Processed Tobacco (TTB F 5250.2)	TTB F 5250.2

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	4,100	2,971	1,129
Annual Time Burden (Hours)	2,206	1,613	593
Annual Cost Burden (Dollars)	9,640	7,081	2,559

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: Due to changes in agency estimates, TTB is increasing the number of respondents to this collection request, from 20 to 26, the number of total responses from 2,977 to 4,100, and the total burden hours from 1,613 to 2,206. Those overall increases are divided as follows: (1) TTB F 5250.2, from 13 to 18 respondents, from 2,886 to 3,996 responses, and from 1,443 to 1,998 burden hours; and (2) for the Monthly Summary Report, from 7 to 8 respondents, from 91 to 104 responses, and from 182 to 208 burden hours. There is no change to the estimated per-response burdens for either information collection contained in this collection request.

Annual Cost to Federal Government: $120,187

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? No

Agency Contact: Jesse Longbrake 202 453-2265

View ICR - OIRA Conclusion