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Drawback, Import/Export, Labeling Information Collections Under Review by TTB

Thursday, February 25, 2016
Sandler, Travis & Rosenberg Trade Report

The Treasury Department’s Alcohol and Tobacco Tax and Trade Bureau is accepting comments through April 25 on the proposed extension of the following information collections.

Supporting Data for Nonbeverage Drawback Claims(form F 5154.2): Manufacturers of non-beverage alcohol products use this form to submit the data required to support claims for drawback of federal alcohol excise taxes. This form is used to verify that all distilled spirits can be accounted for and that drawback is paid only in the amount prescribed by law.

Application for Permit to Manufacture or Import Tobacco Products or Processed Tobacco or to Operate an Export Warehouse (forms F 5200.3, F 5200.16, F 5230.4, and F 5230.5): Manufacturers and importers of tobacco products or processed tobacco and export warehouse proprietors use these forms to apply for and obtain a permit before engaging in such operations.

Application, Permit and Report on Puerto Rican Wine, Beer and Distilled Spirits Products (forms 5100.21 and 5110.51): These forms are used as an application and permit to compute the federal excise tax on shipments of wine, beer and distilled spirits from Puerto Rico to the U.S.

Record of Operations — Importer of Tobacco Products or Processed Tobacco: TTB regulations require importers of tobacco products or processed tobacco to maintain records of physical receipts and disposition of these goods. The respondents use these usual and customary business records to prepare TTB Form 5220.6, Monthly Report – Tobacco Products or Processed Tobacco.

Tobacco Export Warehouse – Records of Operations: Export warehouses store untaxpaid tobacco products, processed tobacco and cigarette papers and tubes until these commodities are exported. TTB regulations require certain records of receipt and disposition of the commodities to protect the revenue and prevent diversion. These records allow TTB to verify that the commodities have been exported or that federal tobacco excise tax liabilities have been satisfied.

Inventory — Export Warehouse Proprietor (form F 5220.3): Export warehouse proprietors use this form to record inventories of tobacco products, cigarette papers and tubes and processed tobacco.

Labeling of Sulfites in Alcohol Beverages: TTB requires label disclosure statements on all alcohol beverage products released from U.S. bottling premises or customs custody that contain 10 parts per million or more of sulfites. Sulfites have been shown to cause allergic reactions in certain persons and this disclosure warns such persons of the presence of sulfites in alcohol beverages so that they may avoid this allergen.

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