Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States

Forms and Documents

Document Name	Status
Form TTB F 5170.7 Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States Form and Instruction	Modified
OMB No. 1513-0008 Supporting Statement (02-2025).docx Supporting Statement A	2025-02-10

IC Document Collections

IC ID	Document Title	Status
15951	Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0008	ICR Reference No: 202502-1513-009
Status: Received in OIRA	Previous ICR Reference No: 202111-1513-010
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 02/28/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2025
Responses	2,120	2,120
Time Burden (Hours)	1,060	1,060
Cost Burden (Dollars)	13,780	13,780

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 7652 provides that products of Puerto Rican manufacture shipped to the United States and withdrawn for consumption or sale are subject to a tax equal to the internal revenue tax imposed on like products manufactured in the United States, and that the taxes collected on such products are to be covered (transferred) to the Treasury of Puerto Rico. Under the TTB regulations in 27 CFR part 26, applicants use form TTB F 5170.7 to apply for, and to document, the shipment of tax-paid or tax-determined Puerto Rican spirits to the United States. The form documents the specific spirits and articles to be shipped, the amounts shipped and received, and the amount of tax, and it identifies the consignor in Puerto Rico and consignee in the United States. TTB uses the information to verify the accuracy of prepayments of excise tax and semimonthly payments of deferred excise taxes, and to maintain an account of revenue to be transferred into the Treasury of Puerto Rico. The collected information is necessary to protect the revenue and ensure that the IRC provisions regarding distilled spirits produced in and shipped from Puerto Rico are appropriately applied, particularly the statutory obligation to transfer the majority of the collected tax to the Treasury of Puerto Rico.

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Authorizing Statute(s): US Code: 26 USC 5314 and 7652 Name of Law: Internal Revenue Code
  

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:
	89 FR 94871	11/29/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 10990	02/28/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States	TTB F 5170.7	Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States

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ICR Summary of Burden

	Total Request	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	2,120	2,120	0	0	0	0
Annual Time Burden (Hours)	1,060	1,060	0	0	0	0
Annual Cost Burden (Dollars)	13,780	13,780	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: $23,892

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

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

Is this ICR related to the Pandemic Response? No

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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: 02/28/2025

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