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OMB Control No: 1513-0043	ICR Reference No: 202412-1513-010
Status: Active	Previous ICR Reference No: 202105-1513-010
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 93 - 4/11
Title: Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax
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: 02/25/2025
	Date Received in OIRA: 12/30/2024
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/29/2028	36 Months From Approved	02/28/2025
Responses	600	0	500
Time Burden (Hours)	450	0	375
Cost Burden (Dollars)	6,000	0	3,250

Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 7652 imposes on Puerto Rican distilled spirits shipped to the United States for consumption or sale a tax equal to the internal revenue (excise) tax imposed in the United States on distilled spirits of domestic manufacture. However, the IRC at 26 U.S.C. 5232 provides that distilled spirits imported or brought into the United States in bulk containers may, under regulations prescribed by the Secretary, be withdrawn from Customs custody and transferred to the bonded premises of a domestic distilled spirits plant without payment of the internal revenue tax imposed on such spirits. The IRC at 26 U.S.C. 5314 also states that spirits may be withdrawn from the bonded premises of a distilled spirits plant in Puerto Rico pursuant to an authorization issued under the laws of Puerto Rico. Under those IRC authorities, TTB has issued regulations in 27 CFR Part 26, Liquors and Articles from Puerto Rico and the Virgin Islands, which require respondents to use form TTB F 5110.31 to apply for and receive permission to ship Puerto Rican distilled spirits to the United States without payment of Federal excise tax. The form identifies the specific spirits to be shipped, the amount of spirits shipped and received, and the shipment’s consignor in Puerto Rico and consignee in the United States. The collected information is necessary to protect the revenue.

Authorizing Statute(s): US Code: 26 USC 5232, 5314, and 7652 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:
	89 FR 64039	08/06/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 106751	12/30/2024
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
Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax	TTB F 5110.31

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	600	500	100
Annual Time Burden (Hours)	450	375	75
Annual Cost Burden (Dollars)	6,000	3,250	2,750

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 request at this time, and TTB is submitting it for extension purposes only. As for Adjustments, while the estimated number of annual respondents (10) and the per-response burden (0.75 hour) for this information collection request remain the same, TTB is increasing the estimated number of annual responses and burden hours for this collection due to changes in agency estimates. TTB previously reported that the 10 estimated respondents to this collection each made an average of 50 annual responses to this collection, for a total of 500 annual responses and 37.5 hours of total burden. TTB now reports that the 10 respondents to this collection make an average of 60 annual responses, which thus totals 600 annual responses and 45 hours of burden.

Annual Cost to Federal Government: $8,892

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

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