Beer Export

1
Department of TreasuryAlcohol Tobacco Tax and
Trade Bureau

• Beer Export
• Documentation Procedures
• Teresa Kampsen

2
Objectives

• Define what an export is
• Identify the different types of exports
• Requirements for un-tax paid exports
• Requirements for tax paid exports
• Proof of exportation
• Alternate records variance
• TTB information www.ttb.gov

3
Exportation

• A severance of goods from the mass of things
  belonging to the United States with the intention
  of uniting them to the mass of things belonging
  to some foreign country and shall include
  shipments to any possession of the United States.
  The export character of any shipment shall be
  determined by the intention with which it is
  made, and it assumes an export character only
  when destined for use in a foreign country or in
  a possession of the United States. For the
  purposes of this part, shipments to the
  Commonwealth of Puerto Rico, to the territories
  of the Virgin Islands, American Samoa and Guam,
  and to the Panama Canal Zone shall also be
  treated as exportations.

4
Types of Exports

• To a contiguous country (Canada or Mexico)
• To a non-contiguous country
• To a Foreign Trade Zone (FTZ)
• To a Customs Bonded Warehouse (CBW)
• For Use as Supplies on Vessels and Aircraft (See
  27 CFR 28.21 and 28.22)
• For Use of the Armed Forces, Overseas

5
Exporting Without Payment of Tax

• Beer may be exported without payment of tax when
  shipped from a brewery premise.
• For
• Direct exportation
• Use as supplies on vessels aircraft (leaving
  the country)
• Transfer to and deposited in a Foreign Trade Zone
  for exportation
• Can be removed in
• Bottles, kegs, or bulk containers

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Exporting Without Payment of Tax(continued)

• Exportation is covered by bond pending receipt of
  proof of exportation.
• 27 CFR Part 25, Subpart H
• Bond can be cash, collateral, or through an
  approved surety company. A list of these
  approved surety companies can be found at
  (http//www.fms.treas.gov/c570/c570.html),

7
REPORTING

• Brewers Report of Operations
• TTB F 5130.9
• The Total of Lines 16 and 17 must equal the
  amounts shown on your export documentation for
  the reporting period.

8
Exportation with the Benefit of Drawback of Tax

• Beer that has already been tax paid may be
  subject to the benefit of drawback on Beer
  Drawback Claim, TTB F 5130.6, if the beer has
  been
• Exported
• Delivered for use as supplies on vessels
  aircraft (leaving the country)
• Transferred and deposited in a Foreign Trade Zone
  for exportation

9
Proof of Exportation

• 27 CFR, Part 28, Subparts G and L
• You must have proper records to prove the product
  was exported.
• See Handout BEER EXPORTS
• Industry Circular 2000-2
• Industry Circular 2004-3

10
THANK YOU!

• NRC Contacts
• exports_at_ttb.gov
• Your tax services specialist 1-877-882-3277
• E-filed reports under IC 2004-3 Variance
• Contact Elaine Rose 513-684-7231 or
• e-mail c.rose_at_ttb.gov

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Pay.gov
12
What is Pay.gov?

• Website
• File Tax Returns
• Pay Taxes
• File Operational Reports
• Safe
• Efficient
• User receives a confirmation number

13
Why should I use Pay.gov?
14

• PAY.GOV
• Will help reduce the telephone calls to complete
  or correct a form
• Can help save time, money, and energy
• Can help with amending forms
• Can help with penalties and interest

15
Is the system secure?

• Uses the same systems banks use to transfer their
  money
• Automated Clearing House (ACH)
• FedWire

16
Did I tell you it is FREE?

• You can use the system for
• FREE
• There is no fee.

17
TTB Pay.gov Screen
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The Main Pay.gov screen
19
The list of forms available on Pay.gov
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Saved and Submitted Forms
21
Brewers Report of Operations
22
Brewpub Report of Operations
23
The Alcohol and Tobacco Excise Tax Return form on
Pay.gov
24
How do I enroll?

• Complete an Alcohol Tobacco Tax and Trade
  Bureau (TTB) User Agreement
• User Agreements can be found at
• (http//www.ttb.gov/epayment/user_agreement.
  pdf)
• Complete the form with the requested
  information, including signature and date,
• to obtain a User ID and password
• You may sign up for multiple Permit/Registry
  numbers with each agreement.

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Where do I send my form?

• Mail the user agreement to
• Alcohol and Tobacco Tax and Trade Bureau (TTB)
• Attn Pay.Gov
• 550 Main Street, Room 8002
• Cincinnati, OH 45202

26
What happens next?

• The individual enrolling must have signing
  authority for the company.
• Pay.gov then sends you a User Identification (ID)
  within two weeks via e-mail.
• If you do not receive your User ID and password
  within that period, contact us at 1-877-882-3277
  or pay.gov_at_ttb.gov.

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Where do I go for help?

• For assistance in completing the User Agreement
  or questions about Pay.gov, you can access the
  system via the TTB web site at http//www.ttb.gov/
  epayment.htm.
• Macintosh Users Are not supported at this time.
• You may also obtain information and help at these
  addresses
• By mail 5Alcohol and Tobacco Tax and Trade
  Bureau (TTB)
• Attn Pay.Gov
• 550 Main Street, Room 8002
• Cincinnati, OH 45202
• By Telephone 1-877-TTB-FAQS (882-3277)
• By e-mail Pay.gov_at_ttb.gov

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QUESTIONS?
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• THANK YOU!