Taxable Articles Without Payment of Tax

Forms and Documents

Document Name	Status
Form TTB F 5200.14 Taxable Articles Without Payment of Tax Form and Instruction	Modified
Form TTB F 5200.14 Taxable Articles Without Payment of Tax Form and Instruction	New
Form TTB F 5200.14 Taxable Articles Without Payment of Tax Form and Instruction	New
1513-0027 Laws and Regs.doc Supplementary Document	2009-03-05
1513-0027 FR Notice (10-29-08).pdf Supplementary Document	2009-03-05
1513-0027 Supporting Statement.doc Supporting Statement A	2009-03-05

IC Document Collections

IC ID	Document Title	Status
39125	Taxable Articles Without Payment of Tax Form and Instruction	Modified
188245	Taxable Articles Without Payment of Tax Form and Instruction	New
188244	Taxable Articles Without Payment of Tax Form and Instruction	New

ICR Details

OMB Control No: 1513-0027	ICR Reference No: 200903-1513-006
Status: Historical Active	Previous ICR Reference No: 200603-1513-006
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Taxable Articles Without Payment of Tax
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/22/2009
	Date Received in OIRA: 03/16/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2012	36 Months From Approved	04/30/2009
Responses	59,840	0	59,840
Time Burden (Hours)	59,840	0	59,840
Cost Burden (Dollars)	0	0	0

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Abstract: The tobacco manufacturer or export warehouse proprietor is liable for the tax on tobacco products until execution of the certification by Customs or an authorized receiving officer on TTB F 5200.14, which indicates verification of export or bonded transfer. TTB needs this information to protect the revenue. If this TTB form is not properly completed, TTB will assess the tax on the manufacturer of tobacco products or cigarette papers and tubes or on the proprietor of the export warehouse or customs manufacturing warehouse for products not exported or properly disposed of.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 64397	10/29/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 11178	03/16/2009
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Taxable Articles Without Payment of Tax	TTB F 5200.14	Taxable Articles Without Payment of Tax
Taxable Articles Without Payment of Tax	TTB F 5200.14	Taxable Articles Without Payment of Tax
Taxable Articles Without Payment of Tax	TTB F 5200.14	Taxable Articles Without Payment of Tax

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	59,840	59,840	0	0	0	0
Annual Time Burden (Hours)	59,840	59,840	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $257,500

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 03/16/2009

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