[Federal Register Volume 70, Number 163 (Wednesday, August 24, 2005)]
[Proposed Rules]
[Pages 49516-49518]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-16771]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Parts 4, 24 and 27
[Notice No. 51]
RIN 1513-AB00
Certification Requirements for Imported Natural Wine (2005R-002P)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking; cross-reference to temporary
rule.
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SUMMARY: Elsewhere in this issue of the Federal Register, the Alcohol
and Tobacco Tax and Trade Bureau is issuing a temporary rule
implementing the new certification requirements regarding production
practices and procedures for imported natural wine contained in section
2002 of the Miscellaneous Trade and Technical Corrections Act of 2004,
which amended section 5382 of the Internal Revenue Code of 1986. In
this notice of proposed rulemaking, we are soliciting comments from all
interested parties on the implementation of these new certification
requirements. The text of the regulations in the temporary rule
published in the Rules and Regulations section of this issue of the
Federal Register serves as the text of the proposed regulations.
DATES: Comments must be received on or before October 24, 2005.
ADDRESSES: You may send comments to any of the following addresses--
Chief, Regulations and Procedures Division, Alcohol and
Tobacco Tax and Trade Bureau, Attn: Notice No. 51, P.O. Box 14412,
Washington, DC 20044-4412.
202-927-8525 (facsimile).
[email protected] (e-mail).
http://www.ttb.gov/alcohol/rules/index.htm. An online
comment form is posted with this notice on our Web site.
http://www.regulations.gov. Federal e-rulemaking portal;
follow instructions for submitting comments.
You may view copies of any comments we receive about this notice by
appointment at the TTB Library, 1310 G Street, NW., Washington, DC
20220. To make an appointment, call 202-927-2400. You may also access
copies of this notice and any comments online at http://www.ttb.gov/alcohol/rules/index.htm.
See the Public Participation section of this document for specific
instructions and requirements for submitting comments, and for
information on how to request a public hearing.
FOR FURTHER INFORMATION CONTACT: Gail Davis, International Trade
Division, Alcohol and Tobacco Tax and Trade Bureau (202-927-8110).
SUPPLEMENTARY INFORMATION:
Background
In the Rules and Regulations section of this issue of the Federal
Register, we publish a temporary rule setting forth regulations to
implement section 2002 of the Miscellaneous Trade and Technical
Corrections Act of 2004, Pub. L. 108-429, 118 Stat. 2434 (``the Act''),
signed by President Bush on December 3, 2004. Section 2002 of the Act
revised section 5382(a) of the Internal Revenue Code of 1986 (IRC), 26
U.S.C. 5382(a), which sets forth standards regarding what constitutes
proper cellar treatment of natural wine. The revision of section
5382(a) took effect on January 1, 2005, and includes new certification
requirements for imported natural wine produced after December 31,
2004. The Alcohol and Tobacco Tax and Trade Bureau (TTB) is responsible
for the administration of the IRC provisions relating to wine.
The temporary regulations published elsewhere in this issue of the
Federal Register involve amendments to parts 4, 24, and 27 of the TTB
regulations (27 CFR parts 4, 24, and 27). The text of the temporary
regulations serves as the text of these proposed regulations. The
preamble to the temporary regulations explains the proposed
regulations.
Public Participation
Comments Sought
We request comments from everyone interested. We are particularly
interested in comments on the effect these regulatory requirements
might have on U.S. importers who do not obtain their wine directly from
foreign producers, and we would welcome any suggestions for alternative
approaches that would be consistent with the restrictions on disclosing
taxpayer and return information in 26 U.S.C. 6103. We are particularly
interested in comments on the effect these regulatory requirements
might have on U.S. importers who do not obtain their wine directly from
foreign producers. All comments must reference Notice No. 51 and must
include your name and mailing address. They must be legible and written
in language acceptable for public disclosure. Although we do not
acknowledge receipt, we will consider your comments if we receive them
on or before the closing date. We regard all comments as originals.
Confidentiality
All comments are part of the public record and subject to
disclosure. Do not enclose any material in your comments that you
consider confidential or inappropriate for public disclosure.
Submitting Comments
You may submit comments in any of five ways:
Mail: You may send written comments to TTB at the address
listed in the ADDRESSES section of this document.
Facsimile: You may submit comments by facsimile
transmission to 202-927-8525. Faxed comments must--
(1) Be on 8.5- by 11-inch paper;
(2) Contain a legible, written signature; and
(3) Be no more than five pages long. This limitation ensures
electronic access to our equipment. We will not accept faxed comments
that exceed five pages.
E-mail: You may e-mail comments to [email protected]. Comments
transmitted by electronic mail must--
(1) Contain your e-mail address;
(2) Reference Notice No. 51 on the subject line; and
(3) Be legible when printed on 8.5- by 11-inch paper.
Online form: We provide a comment form with the online
copy of this document on our Web site at http://www.ttb.gov/alcohol/rules/index.htm. Select the ``Send comments via email'' link under
Notice No. 51.
Federal e-Rulemaking Portal: To submit comments to us via
the Federal e-rulemaking portal, visit http://www.regulations.gov and
follow the instructions for submitting comments.
You may also write to the Administrator before the comment closing
date to ask for a public hearing. The Administrator reserves the right
to determine, in light of all circumstances, whether to hold a public
hearing.
[[Page 49517]]
Public Disclosure
You may view copies of the temporary rule, this document, and any
comments we receive by appointment at the TTB Library at 1310 G Street,
NW., Washington, DC 20220. You may also obtain copies at 20 cents per
8.5- x 11-inch page. Contact our librarian at the above address or
telephone 202-927-2400 to schedule an appointment or to request copies
of comments.
For your convenience, we will post the temporary rule, this
document, and any comments we receive on the TTB Web site. We may omit
voluminous attachments or material that we consider unsuitable for
posting. In all cases, the full comment will be available in the TTB
Library. To access the online copy of this document and the submitted
comments, visit http://www.ttb.gov/alcohol/rules/index.htm. Select the
``View Comments'' link under this document's number and title to view
the posted comments.
Paperwork Reduction Act
The collections of information contained in the temporary rule were
submitted to the Office of Management and Budget (OMB) for review in
accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507).
Pending the review of public comments, OMB has approved the information
collections under control number 1513-0119. 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 displays a valid
control number.
The collections of information in this regulation are in Sec. 4.45
and Sec. 27.140. The first information collection involves consumer
information under the Federal Alcohol Administration Act. The second
information collection is required by the Internal Revenue Code of 1986
in connection with the importation of wine from foreign countries.
Failure to provide the required information may result in
administrative sanctions against the importer. The likely respondents
are individuals and business or other for-profit institutions,
including partnership, associations, and corporations.
Estimated total annual reporting and/or recordkeeping
burden: 6,600 hours.
Estimated average annual burden per respondent/
recordkeeper: 1.65 hours.
Estimated number of respondents and/or recordkeeping:
4,000.
Estimated annual number of responses: 20,000.
Comments on the collection of information may be sent by e-mail to
OMB at [email protected], or by paper mail to Office of
Management and Budget, Attention: Desk Officer for the Department of
the Treasury, Office of Information and Regulatory Affairs, Washington,
DC 20503. A copy should also be sent to TTB by any of the methods
previously described. Comments should be submitted within the time
frame that comments are due regarding the substance of the regulation.
Comments are invited on: (a) Whether the collections of information
are necessary for the proper performance of the functions of the
agency, including whether the information shall have practical utility;
(b) the accuracy of the agency's estimate of the information collection
burden; (c) ways to enhance the quality, utility, and clarity of the
information to be collected; (d) ways to minimize the information
collection burden on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimate of capital or start up costs and costs of
operations, maintenance, and purchase of services to provide
information.
Regulatory Flexibility Act
Pursuant to the requirements of the Regulatory Flexibility Act (5
U.S.C. chapter 6), we certify that this notice of proposed rulemaking
will not have a significant economic impact on a substantial number of
small entities. The only new regulatory requirements involve reporting
and recordkeeping and, as described above, the burdens associated with
theses requirements are expected to be minimal. Accordingly, a
regulatory flexibility analysis is not required. Pursuant to section
7805(f) of the Internal Revenue Code, we will submit this notice of
proposed rulemaking to the Chief Counsel for Advocacy of the Small
Business Administration for comment on its impact on small businesses.
Executive Order 12866
We have determined that this notice of proposed rulemaking is not a
significant regulatory action as defined in Executive Order 12866.
Therefore, a regulatory assessment is not required.
Drafting Information
The principal author of this document was Jennifer K. Berry,
Regulations and Procedures Division, Alcohol and Tobacco Tax and Trade
Bureau. However, other personnel participated in its development.
List of Subjects
27 CFR Part 4
Advertising, Customs duties and inspection, Imports, Labeling,
Packaging and containers, Reporting and recordkeeping requirements,
Trade practices, Wine.
27 CFR Part 24
Administrative practice and procedure, Claims, Electronic fund
transfers, Excise taxes, Exports, Food additives, Fruit juices,
Labeling, Liquors, Packaging and containers, Reporting and
recordkeeping requirements, Research, Scientific equipment, Spices and
flavoring, Surety bonds, Vinegar, Warehouses, Wine.
27 CFR Part 27
Alcohol and alcoholic beverages, Beer, Customs duties and
inspection, Electronic funds transfers, Excise taxes, Imports,
Labeling, Liquors, Packaging and containers, Reporting and
recordkeeping requirements, Wine.
Proposed Amendments to the Regulations
For the reasons discussed in the preamble, TTB proposes to amend 27
CFR parts 4, 24, and 27 as follows:
PART 4--LABELING AND ADVERTISING OF WINE
1. The authority citation for part 4 continues to reads as follows:
Authority: 27 U.S.C. 205, unless otherwise noted.
2. Section 4.45 is amended by revising the section heading,
designating the existing text as paragraph (a), adding a heading to
newly designated paragraph (a), and adding a new paragraph (b) to read
as follows:
Sec. 4.45 Certificates of origin, identity and proper cellar
treatment.
* * * * *
[The text of proposed Sec. 4.45 is the same as the text of Sec.
4.45 as set forth in the temporary rule published elsewhere in this
issue of the Federal Register.]
PART 24--WINE
3. The authority citation for part 24 continues to read as follows:
Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042,
5044, 5061, 5062, 5081, 5111-5113, 5121, 5122, 5142, 5143, 5173,
5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-
5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684,
6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7011, 7302, 7342,
7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.
[[Page 49518]]
4. Section 24.301 is amended by removing the word ``and'' at the
end of paragraph (i), removing the period at the end of paragraph (j)
and adding, in its place, a semicolon followed by the word ``and'', and
adding a new paragraph (k) to read as follows:
Sec. 24.301 Bulk still wine record.
* * * * *
[The text of proposed Sec. 24.301 is the same as the text of Sec.
24.301 as set forth in the temporary rule published elsewhere in this
issue of the Federal Register.]
5. Section 24.302 is amended by removing the word ``and'' at the
end of paragraph (h), removing the period at the end of paragraph (i)
and adding, in its place, a semicolon followed by the word ``and'', and
adding a new paragraph (j) to read as follows:
Sec. 24.302 Effervescent wine record.
* * * * *
[The text of proposed Sec. 24.302 is the same as the text of Sec.
24.302 as set forth in the temporary rule published elsewhere in this
issue of the Federal Register.]
PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
6. The authority citation for part 27 is revised to read as
follows:
Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001,
5007, 5008, 5010, 5041, 5051, 5054, 5061, 5111, 5112, 5114, 5121,
5122, 5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5382, 5555,
6302, 7805.
7. Subpart I, Importer's Records and Reports, is amended by adding
a new Sec. 27.140 to read as follows:
Sec. 27.140 Certification requirements for wine.
* * * * *
[The text of proposed Sec. 27.140 is the same as the text of Sec.
27.104 as set forth in the temporary rule published elsewhere in this
issue of the Federal Register.]
Signed: August 4, 2005.
John J. Manfreda,
Administrator.
Approved: August 4, 2005.
Timothy E. Skud,
Deputy Assistant Secretary (Tax, Trade, and Tariff Policy).
[FR Doc. 05-16771 Filed 8-23-05; 8:45 am]
BILLING CODE 4810-31-P