Treasury Reviewing Info Collections on Imports and Exports of Alcohol, and Tobacco and Coal
The Treasury Department’s Alcohol and Tobacco Tax and Trade Bureau is accepting comments through May 2 on the following information collections.
- Report - Export Warehouse Proprietor (form TTB F 5220.4): Export warehouse proprietors use this form to account for receipt, storage and disposition of processed tobacco and taxable tobacco products, cigarette papers and cigarette tubes. TTB uses this information to protect the revenue by detecting and preventing diversion of products intended for export and to ensure compliance with federal laws and regulations relating to the removal of tobacco products, cigarette papers and cigarette tubes for export, which is tax-exempt.
- Certificate of Tax Determination – Wine (form TTB F 5120.20) – The information collected on this form supports an exporter’s claim for drawback of the federal excise tax on wine by requiring the exporter to obtain the producer's or bottler's certification that the tax has been paid or determined on a specified amount and type of wine that contains a specified amount of alcohol by volume.
- Alternate Methods or Procedures and Emergency Variations from Requirements for Exports of Liquors (form TTB REC 5170/7) – Exporters of alcohol may file applications requesting TTB approval of alternate methods or procedures and emergency variations from certain requirements. TTB uses such applications to determine if the requested method, procedure or emergency variation will protect the revenue, is not contrary to law and will not pose a burden to TTB in administering the regulations while allowing exporters the maximum operational flexibility.
- Applications, Notices, and Relative to Importation and Exportation of Distilled Spirits, Wine and Beer, Including Puerto Rico and Virgin Islands – Distilled spirits, industrial alcohol, beer and wine are taxed when imported into the U.S., but the federal excise taxes collected on these commodities brought into the U.S. from Puerto Rico and the U.S. Virgin Islands are largely returned to their respective governments. Exports are generally tax-free. The documents required under this information collection ensure that the proper taxes are collected and returned according to law.
In addition, the Internal Revenue Service is accepting comments through May 2 on Notice 2000-28, Coal Exports. This notice provides guidance rules under the Internal Revenue Code for making a non-taxable sale of coal for export or for obtaining a credit or refund when tax has been paid with respect to a non-taxable sale or coal for export.