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:
1513-0017
ICR Reference No:
202401-1513-017
Status:
Historical Active
Previous ICR Reference No:
202010-1513-018
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
ICN 91 - 3/20
Title:
Drawback on Beer Exported
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:
04/09/2024
Retrieve Notice of Action (NOA)
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
8,700
0
2,000
Time Burden (Hours)
8,700
0
2,000
Cost Burden (Dollars)
34,800
0
8,000
Abstract:
Under the IRC at 26 U.S.C. 5051, all beer produced in or imported into the United States is subject to Federal excise tax, but, under 26 U.S.C. 5053(a), beer exported from the United States is not subject to that tax. As such, under the IRC at 26 U.S.C. 5055, brewers may receive drawback (refund) of the excise tax paid on domestically produced beer when it is subsequently exported or delivered for use as supplies on certain vessels or aircraft if the brewer provides proof of such action as the Secretary requires by regulation. Under the authority of 26 U.S.C. 5055, the TTB regulations in 27 CFR part 28 allow the brewer or their agent to file a claim for drawback (refund) of the excise taxes paid on beer when the beer is exported to a foreign country, delivered to the U.S. Armed Forces for export, delivered for use as supplies on certain vessels or aircraft, or transferred to a foreign trade zone for export. The regulations require such export drawback claims to be made on form TTB F 5130.6. The collected information is necessary to protect the revenue as it allows TTB to verify the accuracy of export drawback claims for beer, which prevents payment of incorrect and fraudulent export drawback claims.
Authorizing Statute(s):
US Code:
26 USC 5055
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
Drawback on Beer Exported
TTB F 5130.6
Drawback on Beer Exported
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
8,700
2,000
0
0
6,700
0
Annual Time Burden (Hours)
8,700
2,000
0
0
6,700
0
Annual Cost Burden (Dollars)
34,800
8,000
0
0
26,800
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:
There are no program changes associated with this information collection at this time. As for adjustments, due to a change in agency estimates since our last report in 2020, TTB is increasing the total annual respondents to this information collection from 100 to 725 but is decreasing the average number of annual responses per respondent from 20 to 12. These changes result in an increase in the total number of annual responses from 2,000 to 8,700, and an increase in the estimated total annual burden, from 2,000 hours to 8,700.
Annual Cost to Federal Government:
$168,823
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:
Curtis Eilers 202 453-1039 ext. 041
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:
01/31/2024
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