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OMB Control No: 1513-0031	ICR Reference No: 202302-1513-009
Status: Active	Previous ICR Reference No: 201912-1513-006
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 88 - 4/10
Title: Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six
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: 05/18/2023
	Date Received in OIRA: 03/31/2023
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2026	36 Months From Approved	05/31/2023
Responses	50	0	50
Time Burden (Hours)	50	0	50
Cost Burden (Dollars)	100	0	100

Abstract: Under the United States customs laws at 19 U.S.C. 1311, materials subject to an internal revenue tax, such as distilled spirits and wine, 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, while section 5175 requires a bond for such transfers. In addition, the IRC at 26 U.S.C. 5362(c) authorizes the similar tax-free transfer of wine from a wine premises to a manufacturing bonded warehouse. Those IRC sections also authorize the Secretary to issue regulations regarding those tax-free transfers, while section 5362(c) provides that the Secretary may require a bond for such transfers of wine. Under those statutory authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) 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 warehouse. Under those regulations, such proprietors may file either: (1) a specific transportation bond using form TTB F 5100.12 to cover a single tax-free transfer, or (2) a continuing transportation bond using form TTB F 5110.67 to cover multiple tax-free transfers made over a period of time. This information collect request is necessary to meet statutory requirements and protect the revenue while providing operational flexibility to manufacturing warehouse proprietors.

Authorizing Statute(s): US Code: 19 USC 1311
US Code: 26 USC 5175, 5214(a), 5362(c) 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:
	87 FR 69386	11/18/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 18222	03/31/2023
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Previously Approved
Annual Number of Responses	50	50
Annual Time Burden (Hours)	50	50
Annual Cost Burden (Dollars)	100	100

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:

Annual Cost to Federal Government: $937

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. No

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. 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? No

Agency Contact: Mimi Torello 202 508-0432 mimi.torello@ttb.gov

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