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Drawback Information Collections Being Reviewed by Treasury Department

Wednesday, November 28, 2018
Sandler, Travis & Rosenberg Trade Report

The Treasury Department’s Alcohol and Tobacco Tax and Trade Bureau is accepting no later than Dec. 27 comments on the proposed extension of the following information collections.

- Records used to verify claims for drawback of the federal excise tax paid on eligible articles (generally non-beverage products) brought into the U.S. from Puerto Rico or the Virgin Islands

- Form F 5130.12, Beer for Exportation: Beer may be removed from the brewery without payment of federal excise tax for export or for use as supplies on certain vessels and aircraft. Brewers must give notice of such removals on this form. Respondents may also apply to use an alternative method to report beer removed for export via a monthly summary report provided that they complete this form for each export shipment and maintain that form and the related supporting export records, such as bills of lading, at their premises.

- Form F 5100.4, Certificate of Taxpaid Alcohol: Flavoring extracts and medicinal preparations produced in the U.S. and then exported are eligible for drawback of all federal alcohol excise taxes paid on the distilled spirits used to make the product. These export drawback claims are made to U.S. Customs and Border Protection and may cover either the full rate of the tax paid on the alcohol if the respondent has made no non-beverage drawback claim or the remainder of the excise tax paid on the spirits if a claim under 26 USC 5114 was previously made. When such a drawback claim is to be made, the industry member submits this form and TTB certifies it to show that the excise taxes claimed for drawback were paid and not previously refunded. TTB returns the certified form to the respondent, who then submits it to CBP as part of the export drawback claim.

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