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Treasury Reviewing Information Collections on Distilled Spirits, Tobacco

Wednesday, March 14, 2018
Sandler, Travis & Rosenberg Trade Report

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

- Form F 5110.30, Drawback on Distilled Spirits Exported: This form is used to claim drawback of the federal alcohol excise taxes paid on exported distilled spirits. It requests data regarding the claimant, the tax-paid spirits exported, and the amount of tax to be refunded, among other information.

- Form 5110.31, Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax: Distilled spirits imported or brought into the U.S. in bulk containers may be withdrawn from Customs custody and transferred to the bonded premises of a distilled spirits plant without payment of tax. In addition, Puerto Rican spirits, including denatured distilled spirits, may be brought into the U.S. without payment of tax under certain circumstances. This form is used to apply for and document the shipment of Puerto Rican spirits to the U.S. without payment of tax. The form identifies the consignor in Puerto Rico, the consignee in the U.S. receiving the spirits, and the amount of spirits to be shipped without payment of tax.

- Form F 5250.2, Report of Removal, Transfer, or Sale of Processed Tobacco: Manufacturers and importers of tobacco products, processed tobacco, or cigarette papers and tubes must make reports containing such information in such form, at such times, and for such periods as Treasury prescribes by regulation. While processed tobacco is not subject to federal excise tax, taxable tobacco products may be manufactured using processed tobacco. Therefore, to protect the revenue by minimizing diversion of processed tobacco to illegal manufacturers, TTB has issued regulations that require manufacturers and importers of tobacco products or processed tobacco to report on this form on a daily basis each transfer or sale of processed tobacco to entities that do not hold a TTB tobacco-related permit.

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