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Drawback, Labeling Information Collections Being Reviewed by Treasury Dept.

Thursday, November 29, 2018
Sandler, Travis & Rosenberg Trade Report

The Treasury Department’s Alcohol and Tobacco Tax and Trade Bureau is accepting no later than Dec. 31 comments on the proposed extension of the following information collections.

- Form F 5100.31, Application for and Certification/Exemption of Label/Bottle Approval: TTB regulations require that the producer, bottler, or importer of an alcohol beverage receive TTB approval of the product’s label prior to the product’s introduction into interstate or foreign commerce. This form serves as both an application for and, if approved by TTB, a certificate of label approval or certificate of exemption from label approval.

- Forms F 5200.17 and 5620.7, Claim for Drawback of Tax on Exported Tobacco Products, Cigarette Papers, and Cigarette Tubes: TTB regulations require respondents to use form F 5620.7 to file claims for the drawback of federal excise tax paid on tobacco products and cigarette papers and tubes when such articles are shipped from the U.S. in accordance with prescribed bond and regulatory requirements. TTB also requires all such claims to be accompanied by a bond filed on form F 5200.17, conditioned on the filing of evidence that the articles landed at a foreign port or were lost after export.  

- Form F 5200.14, Removals of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax: Manufacturers of tobacco products and cigarette papers and export warehouse proprietors must use this form to report the transfer of such products without payment of tax to the bonded premises of another such entity or the removal of such articles without payment of tax for export or consumption beyond the jurisdiction of U.S. internal revenue laws may remove such products for export or consumption beyond the jurisdiction of U.S. internal revenue laws without payment of federal excise tax if such removals are made in accordance with prescribed bond and regulatory requirements. This form is used to document such removals.

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