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OMB Control No: 1513-0037	ICR Reference No: 202401-1513-013
Status: Active	Previous ICR Reference No: 202010-1513-015
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 91 - 7/20
Title: Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation
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: 04/10/2024
	Date Received in OIRA: 01/31/2024
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2027	36 Months From Approved	04/30/2024
Responses	7,400	0	3,000
Time Burden (Hours)	3,700	0	1,500
Cost Burden (Dollars)	37,000	0	15,000

Abstract: The Internal Revenue Code (IRC), at 26 U.S.C. 5066, 5214, and 5362, provides that distilled spirits, denatured spirits, and wines may be withdrawn from bonded premises, without payment of Federal alcohol excise tax, for export, for transfer to a foreign trade zone or a customs bonded warehouse, or for use as supplies on certain vessels or aircraft. These IRC sections also state that such withdrawals are subject to regulations prescribed by the Secretary of the Treasury. Under those IRC authorities, the TTB alcohol export regulations in 27 CFR part 28 require exporters to use TTB F 5100.11 to report and document removals of distilled spirits, denatured spirits, and wines, without payment of tax, for export purposes. Those purposes include direct export to a foreign country or United States armed forces stationed overseas; transfer to a foreign trade zone, a customs manufacturing bonded warehouse, or a customs bonded warehouse for subsequent export; or for use as supplies on international vessels or aircraft. The collected information is necessary to protect the revenue as the information provided on TTB F 5100.11 allows TTB to determine that exporters of spirits and wines withdrawn without payment of tax possess the appropriate bond coverage for any resulting excise tax liabilities, and the form provides certification that the untaxed products in question were, in fact, exported, transferred, or laden on a qualified vessel or aircraft and not diverted into domestic commerce, which is subject to tax.

Authorizing Statute(s): US Code: 26 USC 5066, 5214, and 5362 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:
	88 FR 81531	11/22/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 6184	01/31/2024
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
Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation	TTB F 5100.11

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	7,400	3,000	4,400
Annual Time Burden (Hours)	3,700	1,500	2,200
Annual Cost Burden (Dollars)	37,000	15,000	22,000

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: At this time, there are no program changes associated with this information collection. As for adjustments, due to changes in agency estimates, TTB is increasing the number of annual respondents, total responses, and burden hours associated with this information collection, from 150 respondents to 370, from 3,000 responses to 7,400, and from 1,500 total burden hours to 3,700. The number of responses per respondent (20) and the time required to complete a response (0.5 hour) remain the same as previously reported.

Annual Cost to Federal Government: $120,028

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: Caroline Hermann 202 453-1039 ext. 256 caroline.hermann@ttb.gov

View ICR - OIRA Conclusion