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Information Collections on Alcohol and Tobacco Goods Under Review

Thursday, May 28, 2015
Sandler, Travis & Rosenberg Trade Report

The Treasury Department’s Alcohol and Tobacco Tax and Trade Bureau is accepting comments through July 27 on the following information collections.

Taxable Articles Without Payment of Tax. Manufacturers of tobacco products, cigarette papers or cigarette tubes, cigar manufacturers operating in a customs bonded manufacturing warehouse, and export warehouse proprietors may remove such products without payment of the federal tobacco excise tax for export or for consumption beyond the jurisdiction of the internal revenue laws of the United States. The manufacturer or export warehouse proprietor records these removals on form TTB F 5200.14, which is also signed by the recipient or a customs officer, certifying the appropriate receipt of the products. TTB is changing the title of this form to “Removals of Tobacco Products, Cigarette Papers and Tubes Without Payment of Tax" to more clearly reflect its purpose.

Tobacco Bond. TTB requires a collateral bond (TTB F 5200.25) or a corporate surety bond (TTB F 5200.26) to ensure payment of the federal excise tax on tobacco products and cigarette papers and tubes removed from the factory or warehouse subject to tax. Tobacco industry members also may use TTB F 5200.29, which is a combination of the above two forms, to satisfy the TTB bond requirements. Manufacturers of tobacco products or cigarette papers and tubes and proprietors of export warehouses, along with corporate sureties, are the respondents for this form.

Formula and Process for Domestic and Imported Alcohol Beverages. Form TTB F 5100.51 is used by industry members to obtain approval of formulas for alcohol beverage products where the TTB regulations require such approval. TTB uses the information provided on this form to ensure appropriate classification of distilled spirits, wine and malt beverages for labeling and taxation purposes. The form collects information regarding the person filing, the type of product made, the ingredients used and the manufacturing process.

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