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Tobacco and Alcoholic Beverage Export Information Collections Under Review

Wednesday, January 13, 2016
Sandler, Travis & Rosenberg Trade Report

The Treasury Department’s Alcohol and Tobacco Tax and Trade Bureau is accepting through March 14 comments on the proposed extension of the following information collections.

Report – Proprietor of Export Warehouse (form F 5220.4): Using this form, export warehouse proprietors account for receipt, storage and disposition of processed tobacco and taxable tobacco products, cigarette papers and cigarette tubes. TTB uses this information to protect the revenue by detecting and preventing diversion of products intended for export and to ensure compliance with federal laws and regulations relating to the removal of tobacco products, cigarette papers and cigarette tubes for export, which is tax-exempt.

Alternate Methods or Procedures and Emergency Variations from Requirements for Exports of Liquors (form TTB REC 5170/7): Exporters of alcohol may file letterhead applications requesting approval of alternate methods or procedures or emergency variations from the requirements of 27 CFR part 28. TTB uses such applications to determine if the requested method, procedure or emergency variation will protect the revenue and will not pose a burden to TTB in administering part 28 while allowing exporters the maximum operational flexibility.

Applications, Notices and Permits Relative to Importation and Exportation of Distilled Spirits, Wine and Beer, Including Puerto Rico and Virgin Islands: Distilled spirits, industrial alcohol, beer and wine are taxed when imported into the U.S. but the federal excise taxes collected on these commodities brought into the U.S. from Puerto Rico and the U.S. Virgin Islands are largely returned to their respective governments. The documents required under this information collection ensure that the proper taxes are collected and returned according to law.

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