[Federal Register Volume 91, Number 20 (Friday, January 30, 2026)]
[Notices]
[Pages 4180-4184]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-01828]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2026-0001]
Proposed Information Collections; Comment Request (No. 97)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.
ACTION: Notice and request for comments.
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SUMMARY: As part of our continuing effort to reduce paperwork and
respondent burden, and as required by the Paperwork Reduction Act of
1995, we invite comments on the continuing or proposed information
collections listed below in this document.
DATES: We must receive your written comments on or before March 31,
2026.
ADDRESSES: You may send comments on the information collections
described in this document using one of these two methods:
Internet--To submit comments electronically, use the
comment form for this document posted on the ``Regulations.gov'' e-
rulemaking website at https://www.regulations.gov within Docket No.
TTB-2026-0001.
Mail--Send comments to the Paperwork Reduction Act
Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.
Please submit separate comments for each specific information
collection described in this document. You must reference the
information collection's title, form number or recordkeeping
requirement number (if any), and OMB control number in your comment.
You may view copies of this document, the relevant TTB forms, and
any comments received at https://www.regulations.gov within Docket No.
TTB-2026-0001. TTB has posted a link to that docket on its website at
https://www.ttb.gov/rrd/information-collection-notices. You also may
obtain paper copies of this document, the listed forms, and any
comments received by contacting TTB's Paperwork Reduction Act Officer
at the addresses or telephone number shown below.
FOR FURTHER INFORMATION CONTACT: Michael Hoover, Regulations and
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G
Street NW, Box 12, Washington, DC 20005; 202-453-1039, ext. 135; or
complete the Regulations and Rulings Division contact form at https://www.ttb.gov/contact-rrd.
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and its Alcohol and Tobacco Tax and
Trade Bureau (TTB), as part of a continuing effort to reduce paperwork
and respondent burden, invite the general public and other Federal
agencies to comment on the proposed or continuing information
collections described below, as required by the Paperwork Reduction Act
of 1995 (44 U.S.C. 3501 et seq.).
Comments submitted in response to this document will be included or
summarized in our request for Office of Management and Budget (OMB)
approval of the relevant information collection. All comments are part
of the public record and subject to disclosure. Please do not include
any confidential or inappropriate material in your comments.
We invite comments on: (a) Whether an information collection is
necessary for the proper performance of the agency's functions,
including whether the information has practical utility; (b) the
accuracy of the agency's estimate of the information collection's
burden; (c) ways to enhance the quality, utility, and clarity of the
information collected; (d) ways to minimize the information
collection's burden on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide the
requested information.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information has a valid OMB control number.
Information Collections Open for Comment
Currently, we are seeking comments on the following forms,
letterhead applications or notices, recordkeeping requirements,
questionnaires, or surveys:
OMB Control No. 1513-0011
Title: Formula and/or Process for Articles Made with Specially
Denatured Spirits.
TTB Form Number: TTB F 5150.19.
Abstract: In general, under the Internal Revenue Code (IRC) at 26
U.S.C. 5214, distilled spirits used in the manufacture of nonbeverage
articles are not subject to Federal excise tax, and, under the IRC at
26 U.S.C. 5273, persons who intend to produce such articles using
specially denatured distilled spirits (SDS) must obtain prior approval
of their formulas and manufacturing processes. For medicinal
preparations and flavoring extracts intended for internal human use,
that section also prohibits SDS from remaining in the finished
articles. Therefore, the Alcohol and Tobacco Tax and Trade Bureau (TTB)
regulations in 27 CFR part 20 require persons to file formula and
process approval requests for articles made with SDS using form TTB F
5150.19. TTB personnel examine the collected information to verify that
the described articles are nonbeverage products made in compliance with
26 U.S.C. 5273. TTB field personnel also may compare manufacturing
records to approved formulas to verify that such articles are being
made in accordance with their approved formulas and processes.
Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to changes in agency estimates,
TTB is decreasing the number of annual respondents, responses, and
total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
Number of Respondents: 60.
Average Responses per Respondent: 1 (one).
Number of Responses: 60.
Average Per-Response Burden: 0.66 hour.
Total Burden: 40 hours.
OMB Control No. 1513-0024
Title: Report--Export Warehouse Proprietor.
TTB Form Number: TTB F 5220.4.
Abstract: In general, under chapter 52 of the IRC, tobacco products
and cigarette papers and tubes manufactured in, or imported into, the
United States are subject to Federal excise tax while tobacco products
and cigarette papers and tubes removed for export, and all processed
tobacco, are not subject to that tax. Additionally, the IRC at 26
U.S.C. 5722 requires export warehouse proprietors to provide reports
regarding such articles as the Secretary of the Treasury (the
Secretary) prescribes by regulation. Under the authority that section,
the TTB regulations in 27 CFR part 44 require export warehouse
proprietors to file a monthly operations report using TTB F 5220.4,
Report--Proprietor of Export Warehouse, listing the amount of tobacco
products,
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cigarette papers and tubes, and processed tobacco received, removed,
lost, or unaccounted for during a given month. The collected
information is necessary to support the detection of unlawful
diversion, and to verify compliance with Federal laws and regulations
related to the removal and export of such articles.
Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to changes in agency estimates,
TTB is decreasing the number of annual respondents, responses, and
total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 65.
Average Responses per Respondent: 12 (once per month).
Number of Responses: 780.
Average Per-Response Burden: 1 hour.
Total Burden: 780 hours.
OMB Control No. 1513-0035
Title: Inventory--Export Warehouse Proprietor.
TTB Form Number: TTB F 5220.3.
Abstract: In general, chapter 52 of the IRC imposes a Federal
excise tax on all tobacco products and cigarette papers and tubes
manufactured in, or imported into, the United States, while exempting
such articles removed for export, as well as all processed tobacco,
from that tax. Export warehouses receive and store such non-taxpaid
articles until they are removed without payment of tax for export to a
foreign country, Puerto Rico, or the U.S. Virgin Islands, or for
consumption beyond the internal revenue laws of the United States. In
addition, section 5721 of the IRC requires export warehouse proprietors
to take an inventory of all tobacco products, cigarette papers and
tubes, and processed tobacco on hand at the commencement of business,
the conclusion of business, and at other times as the Secretary
prescribes by regulation.
Under that IRC authority, the TTB regulations in 27 CFR part 44
require all export warehouse proprietors to take and report an
inventory on TTB F 5220.3 at the opening and closing of their business,
when certain changes in control of the business occur, and if required
by TTB. As authorized by section 5741 of the IRC, the TTB regulations
in part 44 also require export warehouse proprietors to retain record
copies of their inventory reports for 3 years following the close of
the calendar year in which the inventory was taken, available for TTB
inspection upon request. Because export warehouse proprietors hold
untaxed tobacco products and cigarette papers and tubes until such
articles are exported without payment of tax, transferred in bond to
another export warehouse, or returned to the manufacturer, TTB uses
these inventories to establish a contingent Federal excise tax
liability on such articles. These inventories also aid TTB in detecting
diversion of untaxed articles into the taxable domestic market. In
addition, inventories of processed tobacco, which is not subject to
tax, help TTB detect and prevent diversion of materials used for making
tobacco products to unauthorized manufacturers.
Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to changes in agency estimates,
TTB is decreasing the number of annual respondents, responses, and
total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
Number of Respondents: 65.
Average Responses per Respondent: 1 (one).
Number of Responses: 65.
Average Per-Response Burden: 5 hours.
Total Burden: 325 hours.
OMB Control No. 1513-0039
Title: Distilled Spirits Plants Warehousing Records (TTB REC 5110/
02), and Monthly Report of Storage Operations.
TTB Form Number: TTB F 5110.11.
Abstract: The IRC at 26 U.S.C. 5207 requires distilled spirits
plant (DSP) proprietors to maintain records and submit reports of their
production, storage, denaturation, and processing activities as
required under regulations prescribed by the Secretary. Under that IRC
authority, the TTB regulations in 27 CFR part 19 require DSP
proprietors to keep certain records regarding their storage and
warehousing operations. Those regulations also require DSP proprietors
to report a summary of those operations, based on the required records,
to TTB on a monthly basis using form TTB F 5110.11. Also, under the IRC
at 26 U.S.C. 5005(c), a DSP proprietor is liable for the Federal excise
tax on all distilled spirits stored on their plant's premises. As such,
the required storage records and reports are necessary to protect the
revenue and ensure compliance with the relevant Federal laws and
regulations.
Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to changes in agency estimates
resulting from continued growth in the number of DSPs in the United
States, TTB is increasing the number of annual respondents, responses,
and total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 5,700.
Average Responses per Respondent: 12 (once per month).
Number of Responses: 68,400.
Average Per-Response Burden: 2 hours.
Total Burden: 136,800 hours.
OMB Control No. 1513-0046
Title: Formula for Distilled Spirits Under the Federal Alcohol
Administration Act.
TTB Form Number: TTB F 5110.38.
Abstract: The Federal Alcohol Administration Act (FAA Act) at 27
U.S.C. 205(e) authorizes the Secretary to issue regulations regarding
the labeling of alcohol beverage products to prevent consumer
deception, to provide the consumer with adequate information as to the
identity and quality of such products, and to require a statement of
composition in certain cases of distilled spirits produced by blending
or rectification or if neutral spirits were used in the product's
production. In addition, the IRC at 26 U.S.C. 5222(c), 5223, and 5232,
authorizes the Secretary to issue regulations regarding the removal and
addition of extraneous substances to distilling materials or the
redistillation of domestic and imported spirits. Under those
authorities, the TTB regulations in 27 CFR parts 5, 19, and 26 require
proprietors to obtain TTB approval of formulas for distilled spirits
products when operations such as blending, mixing, purifying, refining,
compounding, or treating change the character, composition, class, or
type of the spirits. Most respondents now use TTB's Formulas Online
(FONL) online system, or its paper equivalent, TTB F
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5100.51, to file such formulas, but TTB continues to allow respondents
to file distilled spirits formulas using the legacy form, TTB F
5110.38, which is approved under this control number. Respondents use
this form to list ingredients, and, in some cases, the process used to
produce the product. TTB uses the collected information to determine if
a distilled spirits product meets the applicable statutory and
regulatory requirements.
Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to changes in agency estimates,
TTB is decreasing the number of annual respondents, responses, and
total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
Number of Respondents: 12.
Average Responses per Respondent: 3.
Number of Responses: 36.
Average Per-Response Burden: 1 hour.
Total Burden: 36 hours.
OMB Control No. 1513-0063
Title: Stills: Notices, Registration, and Records (TTB REC 5150/8).
Abstract: The IRC at 26 U.S.C. 5101 and 5179 authorizes the
Secretary to issue regulations requiring manufacturers of stills to
submit notices regarding the manufacture and set up of stills, and it
requires all persons to register any stills in their possession with
the Secretary and provide information as to the location, type,
capacity, ownership, and the purpose for which the stills will be used.
Under those authorities, the TTB regulations in 27 CFR part 29 require
manufacturers and vendors of stills and distilling apparatus to provide
certain notices and keep certain records regarding the manufacture and
setup of such equipment. In addition, those regulations require owners
of stills and distilling apparatus to register such equipment with TTB
and provide certain notices regarding changes in the ownership,
location, or disposal of such registered equipment. TTB uses the
collected information to ensure that the relevant provisions of the IRC
are appropriately applied and to protect the revenue as distilled
spirits are generally subject to Federal excise tax under the IRC.
Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to changes in agency estimates,
TTB is increasing the number of annual respondents, responses, and
total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
Number of Respondents: 40.
Average Responses per Respondent: 4.
Number of Responses: 160.
Average Per-Response Burden: 1 hour.
Total Burden: 160 hours.
OMB Control No. 1513-0072
Title: Applications and Notices--Manufacturers of Nonbeverage
Products (TTB REC 5530/1).
Abstract: In general, the IRC at 26 U.S.C. 5001 imposes Federal
excise tax on each proof gallon of distilled spirits produced in or
imported into the United States. However, under the IRC at 26 U.S.C.
5111-5114, persons using distilled spirits to produce certain
nonbeverage products (medicines, medicinal preparations, food products,
flavors, flavoring extracts, or perfume) may claim drawback (refund) of
all but $1.00 per proof gallon of the excise tax paid on the distilled
spirits used to make such products, subject to regulations issued by
the Secretary ``to secure the Treasury against frauds.'' Under those
IRC authorities, the TTB regulations in 27 CFR part 17 require
manufacturers to submit certain applications and notices to TTB
regarding their use of distilled spirits in the production of
nonbeverage products eligible for drawback. The applications, which
require TTB approval, cover nonbeverage activities that present
significant jeopardy to the revenue, while the notices, which do not
require TTB approval, cover activities that present less jeopardy to
the revenue. The collected information provides a basis for TTB to
verify that nonbeverage product drawback claimants are in fact eligible
for such refunds under the IRC, and it ensures that such respondents
are in compliance with the IRC statutory and TTB regulatory provisions
governing nonbeverage product activities.
Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to changes in agency estimates,
TTB is decreasing the number of annual respondents, responses, and
total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 30.
Average Responses per Respondent: 1 (one).
Number of Responses: 30.
Average Per-Response Burden: 0.5 hour.
Total Burden: 15 hours.
OMB Control No. 1513-0077
Title: Records of Things of Value to Retailers, and Occasional
Letter Reports from Industry Members Regarding Information on
Sponsorships, Advertisements, Promotions, etc., under the FAA Act.
Abstract: The FFA Act at 27 U.S.C. 205 generally prohibits alcohol
beverage producers, importers, or wholesalers from offering inducements
to alcohol retailers--giving things of value or conducting certain
types of advertisements, promotions, or sponsorships--unless such an
action is specifically exempted by regulation. Under that authority,
TTB regulations in 27 CFR part 6, ``Tied-House,'' describe exceptions
to the general FAA Act prohibition on offering inducements to retailers
and also describe things that are considered to be ``things of value''
for purposes of determining whether an inducement has been offered.
Among other provisions, those regulations require alcohol beverage
industry members to keep records concerning things of value furnished
to retailers, identifying the item and the retailer receiving it, along
with the industry member's cost and any charges to the retailer for the
item. Industry members may use usual and customary business records to
satisfy that recordkeeping requirement, and such records must be
retained for 3 years, available for TTB inspection. In addition, TTB
regulations in 27 CFR parts 6, 8, and 10 provide that TTB may require,
as part of a trade practice investigation, a letterhead report from an
alcohol industry member regarding any advertisements, promotions,
sponsorships, or other activities conducted by, on behalf of, or
benefiting the industry member. TTB uses the collected information to
detect and prevent unfair trade practices as defined by the FAA Act and
ensure compliance with that Act's trade practice exceptions and
limitations.
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Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to changes in agency estimates,
TTB is increasing the number of annual respondents required to keep
records under this information collection. However, there is no change
to the number of annual respondents required to make reports under this
collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 97,000.
Average Responses per Respondent: One (one annual response
for all respondents for recordkeeping, and annual 1 response for 10
respondents required to submit reports).
Number of Responses: 97,010.
Average Per-Response Burden: For recordkeeping, under the
OMB regulations at 5 CFR 1320.3(b)(2), there is no per-respondent
burden for the keeping of the usual of customary business records
required under this collection. For the 10 respondents required by TTB
to submit letterhead reports, the estimated burden is 8 hours per
response.
Total Burden: 80 hours.
OMB Control No. 1513-0078
Title: Application for Permit to Manufacture or Import Tobacco
Products or Processed Tobacco or to Operate an Export Warehouse and
Applications to Amend Such Permits.
TTB Form Numbers: TTB F 5200.3, 5230.4, 5230.5, and 5200.16.
Abstract: The IRC at 26 U.S.C. 5712 and 5713 requires that
importers and manufacturers of tobacco products or processed tobacco
and export warehouse proprietors apply for and obtain a permit before
engaging in such operations, or at such other times, as the Secretary
prescribes by regulation. In addition, 26 U.S.C. 5712 sets forth
circumstances under which a permit application may be denied, such as
if the applicant is ineligible to obtain a permit by reason of business
experience, financial standing, or certain criminal convictions. Under
those IRC authorities, the TTB regulations in 27 CFR parts 40, 41, and
44 require tobacco industry members to submit applications using the
prescribed TTB forms for new permits or, under certain circumstances,
amended permits. Respondents use the prescribed forms and any required
supporting documents to identify themselves and their business, along
with its location, organization, financing, and major investors. Once
TTB issues a permit, the permittee must retain a copy of their
application package for as long as they continue in business and make
it available for TTB inspection upon request. This information is
necessary to protect the revenue by ensure that only persons eligible
under the relevant provisions of the IRC are approved t to engage in
tobacco-related businesses.
Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to changes in agency estimates,
TTB is decreasing the number of annual respondents, responses, and
total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 300.
Average Responses per Respondent: 1 annually.
Number of Responses: 300.
Average Per-Response Burden: 1.65 hours.
Total Burden: 495 hours.
OMB Control No. 1513-0080
Title: Distilled Spirits Plant Equipment and Structures (TTB REC
5110/12).
Abstract: The IRC at 26 U.S.C. 5178 and 5180 authorizes the
Secretary to issue regulations regarding the location, construction,
and arrangement of distilled spirits plants (DSPs), the identification
of DSP structures, equipment, pipes, and tanks, and the posting of an
exterior sign at their place of business. The IRC at 26 U.S.C. 5206
also requires DSP proprietors to mark containers of distilled spirits,
subject to regulations prescribed by the Secretary. The TTB regulations
concerning the identification of DSP plants, equipment, structures, and
bulk containers are contained in 27 CFR part 19. Those regulations
describe the exterior identification sign required at DSPs and the
identification signs or marks on DSP structures, cookers, fermenters,
stills, tanks, and other major equipment. The regulations also require
tank cars and tank trucks used by DSPs as bulk conveyances for
distilled spirits to be permanently and legibly marked with identifying
information and capacity. The information set forth under this
information collection is necessary to protect the revenue and
facilitate inspections, as TTB uses the required signs and marks to
identify the location, use, and capacity of a DSP's structures,
equipment, and conveyances to prevent illegal operations and diversion.
Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to changes in agency estimates
resulting from continued growth in the number of DSPs in the United
States, TTB is increasing the number of annual respondents and
responses associated with this collection. However, because the marking
of DSP equipment and structures is a usual and customary business
practice, there is no increase in the estimated annual per-response or
total burden hours associated with this collection as the OMB
regulations at 5 CFR 1320.3(b)(2) provide that regulatory requirements
to display usual and customary markings impose no additional burden on
respondents.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 5,800.
Average Responses per Respondent: 1 per year.
Number of Responses: 5,800.
Average Per-Response and Total Burden: None. Per the OMB
regulations at 5 CFR 1320.3(b)(2), regulatory requirements to make
usual and customary markings impose no additional hour burden on
respondents.
OMB Control No. 1513-0084
Title: Labeling of Sulfites in Alcohol Beverages.
Abstract: The U.S. Food and Drug Administration (FDA) has
determined that sulfating agents are human allergens that can have
serious health implications for persons who are allergic to sulfites,
particularly asthmatics, and, as a result, FDA regulations require food
labels to declare the presence of sulfites if there are 10 parts per
million (ppm) or more of a sulfating agent in a finished food product.
Under the FAA Act at 27 U.S.C. 205(e), the Secretary is authorized to
issue regulations requiring alcohol beverage labels to provide
``adequate information'' to consumers regarding the identity and
quality of such products. Under that FAA Act authority and consistent
with FDA's food labeling requirements, the TTB alcohol beverage
labeling regulations in 27 CFR part 4 (wine), part 5 (distilled
spirits), and part 7 (beer) require a declaration of sulfites on the
labels of
[[Page 4184]]
alcohol beverages released from domestic bottling premises or customs
custody when sulfites are present in such products at levels of 10 or
more ppm. This label disclosure is necessary to protect sulfite-
sensitive consumers from products that potentially could be harmful to
them.
Current Actions: There are no program changes to this information
collection at this time, and TTB is submitting it for extension
purposes only. As for adjustments, due to a change in agency estimates,
TTB is increasing the estimated number of annual respondents,
responses, and total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
Number of Respondents: 35,210.
Average Responses per Respondent: 1 (one).
Number of Responses: 35,210.
Average Per-Response Burden: 40 minutes.
Total Burden: 23,473 hours).
OMB Control No. 1513-0098
Title: Supporting Data for Nonbeverage Drawback Claims.
TTB Form Number: TTB F 5154.2.
Abstract: Under the IRC at 26 U.S.C. 5111-5114 and 7652(g), persons
using distilled spirits to produce medicines, medicinal preparations,
food products, flavors, flavoring extracts, or perfume may claim
drawback (refund) of all but $1.00 per proof gallon of the Federal
excise tax paid on the distilled spirits used to make such nonbeverage
products, subject to regulations prescribed by the Secretary. As
required by the TTB regulations in 27 CFR parts 17 and 26, when
submitting nonbeverage product drawback claims to TTB, respondents are
required to report certain supporting data regarding the distilled
spirits used and the products produced, using form TTB F 5154.2. TTB
uses the collected information to ensure that drawback of Federal
excise tax is provided only to eligible entities.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
decreasing the number of annual respondents, responses, and total
burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 280.
Average Responses per Respondent: 6.2.
Number of Responses: 1,736.
Average Per-Response Burden: 58 minutes.
Total Burden: 1,678 hours.
OMB Control No. 1513-0110
Title: Recordkeeping for Tobacco Products Removed in Bond from a
Manufacturer's Premises for Experimental Purposes--27 CFR 40.232(e).
Abstract: The IRC at 26 U.S.C. 5704(a) provides that manufacturers
of tobacco products (cigars, cigarettes, smokeless tobacco, pipe
tobacco, and roll-your-own tobacco) may remove such products for
experimental purposes without payment of Federal excise tax, as
prescribed by regulation. Under that IRC authority, the TTB regulations
at 27 CFR 40.232(e) require tobacco product manufacturers to keep
certain usual and customary business records documenting the amount,
kind, recipient, use, and disposition of tobacco products removed for
experimental purposes outside of a factory. These records, which are
subject to TTB inspection. are necessary to protect the revenue as they
allow TTB to account for the lawful use and disposition of nontaxpaid
tobacco products removed from a factory and detect diversion of such
products into the domestic market.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 235.
Average Responses per Respondent: 1 per year.
Number of Responses: 235.
Average Per-Response and Total Burden: None. This
information collection consists of usual and customary consignment and
shipping records kept by respondents during the normal course of
business, regardless of any regulatory requirement to do so. As such,
this collection requirement imposes no additional hour burden on
respondents per the OMB regulations at 5 CFR 1320.3(b)(2).
Dated: January 27, 2026.
Amy R. Greenberg,
Acting Assistant Administrator, Headquarters Operations.
[FR Doc. 2026-01828 Filed 1-29-26; 8:45 am]
BILLING CODE 4810-31-P