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OMB Control No: 1513-0035	ICR Reference No: 202603-1513-011
Status: Active	Previous ICR Reference No: 202209-1513-016
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 97 - 3/13
Title: Inventory - Export Warehouse Proprietor
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: 06/22/2026
	Date Received in OIRA: 04/22/2026
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2029	36 Months From Approved	06/30/2026
Responses	65	0	70
Time Burden (Hours)	325	0	350
Cost Burden (Dollars)	65	0	70

Abstract: In general, chapter 52 of the IRC imposes a Federal excise tax on all tobacco products and cigarette papers and tubes manufactured in, or imported into, the United States, while exempting such articles removed for export, as well as all processed tobacco, from that tax. Export warehouses receive and store such non-taxpaid articles until they are removed without payment of tax for export to a foreign country, Puerto Rico, or the U.S. Virgin Islands, or for consumption beyond the internal revenue laws of the United States. In addition, section 5721 of the IRC requires export warehouse proprietors to take an inventory of all tobacco products, cigarette papers and tubes, and processed tobacco on hand at the commencement of business, the conclusion of business, and at other times as the Secretary prescribes by regulation. Under that IRC authority, the TTB regulations in 27 CFR part 44 require all export warehouse proprietors to take and report an inventory on TTB F 5220.3 at the opening and closing of their business, when certain changes in control of the business occur, and if required by TTB. As authorized by section 5741 of the IRC, the TTB regulations in part 44 also require export warehouse proprietors to retain record copies of their inventory reports for 3 years following the close of the calendar year in which the inventory was taken, available for TTB inspection upon request. Because export warehouse proprietors hold untaxed tobacco products and cigarette papers and tubes until such articles are exported without payment of tax, transferred in bond to another export warehouse, or returned to the manufacturer, TTB uses these inventories to establish a contingent Federal excise tax liability on such articles. These inventories also aid TTB in detecting diversion of untaxed articles into the taxable domestic market. In addition, inventories of processed tobacco, which is not subject to tax, help TTB detect and prevent diversion of materials used for making tobacco products to unauthorized manufacturers.

Authorizing Statute(s): US Code: 26 USC 5721 and 5741 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:
	91 FR 4180	01/30/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 21081	04/20/2026
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
Inventory - Export Warehouse Proprietor	TTB F 5230.3

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	65	70	-5
Annual Time Burden (Hours)	325	350	-25
Annual Cost Burden (Dollars)	65	70	-5

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 is no program change associated with this collection. As for adjustments, due to a change in agency estimates resulting from a decrease in the number of export warehouse proprietors, TTB is reducing the estimated number of annual respondents and responses to this information collection from 70 to 65 each, and, as a result, is decreasing the estimated annual burden hours for this collection from 350 to 325. The per-response burden of 5 hours remains the same as previously reported.

Annual Cost to Federal Government: $20,342

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: Tammy McNeely 202 453-2092 tammy.mcneely@ttb.gov

View ICR - OIRA Conclusion