Federal Register / Vol. 66, No. 46 / Thursday, March 8, 2001 / Rules and Regulations 13849

List of Subjects in 21 CFR Part 524

Animal drugs.

Therefore, under the Federal Food,

Drug, and Cosmetic Act and under

authority delegated to the Commissioner

of Food and Drugs and redelegated to

the Center for Veterinary Medicine, 21

CFR part 524 is amended as follows:

PART 524—OPHTHALMIC AND

TOPICAL DOSAGE FORM NEW

ANIMAL DRUGS

1. The authority citation for 21 CFR

part 524 continues to read as follows:

Authority: 21 U.S.C. 360b.

§ 524.1446 [Amended]

2. Section 524.1446 Milbemycin

oxime solution is amended in paragraph

(c)(1) by removing ‘‘as a single

treatment’’ and in paragraph (c)(2) in the

first sentence by removing ‘‘8’’ and

adding in its place ‘‘4’’.

Dated: January 5, 2001.

Claire M. Lathers,

Director, Office of New Animal Drug

Evaluation, Center for Veterinary Medicine.

[FR Doc. 01–5684 Filed 3–7–01; 8:45 am]

BILLING CODE 4160–01–S

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and

Firearms

27 CFR Part 275

[T.D. ATF–444]

RIN 1512–AC24

Puerto Rican Tobacco Products and

Cigarette Papers and Tubes Shipped

From Puerto Rico to the United States

AGENCY: Bureau of Alcohol, Tobacco

and Firearms (ATF), Treasury.

ACTION: Temporary rule (Treasury

decision).

SUMMARY: This temporary rule

eliminates ATF on-site supervision of

tobacco products and cigarette papers

and tubes of Puerto Rican manufacture

that are shipped from Puerto Rico to the

United States and related ATF forms.

Specifically, this temporary rule

eliminates the requirements that

persons who ship such articles notify

ATF prior to the shipment and that an

ATF officer inspects, certifies that the

amount of tax on such articles has been

calculated correctly for, and releases,

each shipment. Consequently, four ATF

forms are eliminated. However, this rule

requires that persons who ship such

articles maintain records so that the

amount of tax is calculated and

recorded for ATF audit and

examination. Also, this temporary rule

revises certain sections to simplify and

clarify and corrects a few typographical

errors. In the Proposed Rules section of

this Federal Register, ATF is also

issuing a notice of proposed rulemaking

inviting comments on this temporary

rule for a 60-day period following the

publication of this temporary rule.

EFFECTIVE DATE: This rule is effective

March 8, 2001.

FOR FURTHER INFORMATION CONTACT:

Robert Ruhf, Regulations Division,

Bureau of Alcohol, Tobacco and

Firearms, 650 Massachusetts Avenue

NW., Washington, DC 20226 (telephone

202–927–8210 or e-mail to

alctob@atfhq.atf.treas.gov).

SUPPLEMENTARY INFORMATION:

Background

Elimination of On-Site Supervision and

Forms

ATF is eliminating the on-site

supervision of, and ATF forms for,

shipments of tobacco products and

cigarette papers and tubes of Puerto

Rican manufacture from Puerto Rico to

the United States. ATF believes that the

elimination of this supervision and

these ATF forms will benefit the

companies involved with such

shipments and the Government.

ATF has discussed the proposed

changes with the three companies in

Puerto Rico who currently ship Puerto

Rican tobacco products from Puerto

Rico to the United States. All of the

companies were in favor of eliminating

the on-site ATF supervision of

shipments of Puerto Rican tobacco

products and cigarette papers and tubes

from Puerto Rico to the United States.

In addition, all of the companies

reported that they were ready to use

commercial records immediately to

replace the ATF forms 2987(5210.8) and

3075(5200.9). The replacement of these

ATF forms with commercial records

would not be an additional burden since

the ATF forms repeat much of the

information contained in the

companies’ commercial records. In fact,

it would eliminate the time spent in

preparing, distributing and maintaining

these ATF forms and arranging for ATF

personnel to supervise each shipment.

This temporary rule allows greater

flexibility and choice in managing the

limited resources of the Bureau. ATF

now conducts audits of the commercial

records of companies who ship Puerto

Rican tobacco products or cigarette

papers and tubes from Puerto Rico to

the United States. This temporary rule

eliminates the requirement that ATF

personnel be present at a particular

place and time to inspect and certify

each shipment. In addition, this

temporary rule relieves the Bureau from

the costs associated with revising,

printing, stocking and distributing the

four ATF forms related to shipments of

such products from Puerto Rico to the

United States.

In addition, this temporary rule

eliminates the requirement that an ATF

officer prepare a certificate (ATF Forms

2989 and 3074) for each shipment of

Puerto Rican tobacco products or

cigarette papers or tubes. These

certificates are affixed to the outside of

the package of each container and state

that the United States tax has been paid.

We believe that these certificates are not

necessary to protect the revenue and do

not improve compliance with the

Federal excise tax on tobacco products

and cigarette papers and tubes. For

commercial shipments, the records

maintained by the manufacturer or

shipper may be examined by an

appropriate ATF officer to determine

that the tax has been paid. In the case

of noncommercial mail shipments, an

appropriate ATF officer may request

ATF Form 5000.25, Excise Tax Return—

Alcohol and Tobacco (Puerto Rico),

from the taxpayer as evidence that the

tax has been paid.

Delegations

In the sections of the regulations that

are affected by this document, we have

removed references to specific ATF

officers with whom an ATF Form is

filed. The instructions on the ATF form

specify the ATF officer with whom the

ATF form is filed. Also, we changed

‘‘ATF officer’’ in § 275.106(b) to read

‘‘appropriate ATF officer’’. The

‘‘appropriate ATF officer’’ is specified

in a delegation order, ATF O 1130.16A.

Conforming changes for referencing this

ATF order have also been made in this

document. The titles of ATF officials in

the sections of this part which are not

revised by this temporary rule will be

updated by a future technical

amendment.

Other Changes

Whenever possible, we tried to

simplify and clarify the format and

language of the particular sections

involved. For example, we revised

§ 275.121 by revising its language and

used a chart to explain some of its

requirements. Also, we have made a

conforming and clarifying addition to

the definition of ‘‘records’’ in § 275.11.

This addition will ensure that persons

in Puerto Rico who ship Puerto Rican

tobacco products or cigarette papers or

13850 Federal Register / Vol. 66, No. 46 / Thursday, March 8, 2001 / Rules and Regulations

tubes from Puerto Rico to the United

States prepare and maintain appropriate

records of each shipment. In addition,

we have removed the reference to the

ATF official and the requirement that

ATF Form 5000.25 be filed in duplicate

in the first sentence of § 275.105 from

‘‘repay’’ to ‘‘prepay’’ and the references

to the ATF form number in section

275.114.

Regulatory Flexibility Act

Because a notice of proposed

rulemaking is not required for this rule,

the provisions of the Regulatory

Flexibility Act (5 U.S.C. 601 et seq.) do

not apply. A copy of this temporary rule

was submitted to the Chief Counsel for

Advocacy of the Small Business

Administration in accordance with 26

U.S.C. 7805(f). No comments were

received.

Executive Order 12866

It has been determined that this rule

is not a significant regulatory action

because it will not: (1) Have an annual

effect on the economy of $100 million

or more or adversely affect in a material

way the economy, a sector of the

economy, productivity, competition,

jobs, the environment, public health or

safety, or State, local or tribal

governments or communities; (2) create

a serious inconsistency or otherwise

interfere with an action taken or

planned by another agency; (3)

materially alter the budgetary impact of

entitlements, grants, user fees, or loan

programs or the rights and obligations of

recipients thereof; or (4) raise novel

legal or policy issues arising out of legal

mandates, the President’s priorities, or

the principles set forth in Executive

Order 12866.

Paperwork Reduction Act

The collection of information

contained in this regulation has been

reviewed under the requirements of the

Paperwork Reduction Act of 1995 (44

U.S.C. 3507(j)), and pending receipt and

evaluation of public comments,

approved by the Office of Management

and Budget (OMB) under control

numbers 1512–0560. An agency may not

conduct or sponsor, and a person is not

required to respond to, a collection of

information unless it displays a valid

control number assigned by OMB.

The collection of information in this

document is found in 27 CFR

§§ 275.106, 275.110 and 275.121(b).

This information ensures that the excise

tax on Puerto Rican tobacco products

and cigarette papers and tubes shipped

from Puerto Rico to the United States is

properly determined and recorded and

that bond coverage, if applicable, is

sufficient.

For further information concerning

this collection of information, and

where to submit comments on the

collection of information, refer to the

preamble of the cross-referenced notice

of proposed rulemaking published in

the proposed rules section of this

Federal Register.

‘‘Plain Language’’ Changes

During the revision of the regulations

in this document, we also tried to

simplify and clarify the language of the

affected regulations. Any suggestions for

improving the readability of these

regulations may be submitted as

comments to the cross-referenced notice

of proposed rulemaking.

Administrative Procedure Act

We find that there is good cause for

issuing this temporary rule without

prior notice and public procedure under

5 U.S.C. 553(b) or subject to the effective

date limitation under 5 U.S.C. 553(d).

This document will relieve the burden

on companies in Puerto Rico by

eliminating the requirement that ATF

personnel inspect and supervise each

shipment of Puerto Rican tobacco

products or cigarette papers and tubes

from Puerto Rico to the United States.

This document also eliminates two ATF

forms that companies in Puerto Rico

were required to prepare for ATF

personnel to inspect and supervise such

shipments and two ATF forms that ATF

personnel were required to execute for

each shipment.

Drafting Information

The principal author of this document

is Robert Ruhf, Regulations Division,

Bureau of Alcohol, Tobacco and

Firearms.

List of Subjects in 27 CFR Part 275

Administrative practice and

procedure, Authority delegations,

Cigarette papers and tubes, Claims,

Electronic fund transfer, Customs duties

and inspection, Excise taxes, Imports,

Labeling, Packaging and containers,

Penalties, Reporting requirements,

Seizures and forfeitures, Surety bonds,

Tobacco products, U.S. possessions,

Warehouses.

Authority and Issuance

Title 27, Code of Federal Regulations

is amended as follows:

PART 275—IMPORTATION OF

TOBACCO PRODUCTS AND

CIGARETTE PAPERS AND TUBES

Paragraph 1. The authority citation

for part 275 is revised to read as follows:

Authority: 18 U.S.C. 2342; 26 U.S.C. 5701,

5703, 5704, 5705, 5708, 5712, 5713, 5721,

5722, 5723, 5741, 5754, 5761, 5762, 5763,

6301, 6302, 6313, 6404, 7101, 7212, 7342,

7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303,

9304, 9306.

§ 275.11 [Amended]

Par. 2. The definition of ‘‘Appropriate

ATF officer’’ in § 275.11 is amended by

the adding the capital letter ‘‘A’’ at the

end of the numbers ‘‘1130.16’’.

Par. 3. Paragraphs (1), (3)(i) and (3)(ii)

of the definition of ‘‘Records’’ in

§ 275.11 are amended by adding the

phrases ‘‘or shipment into the United

States from Puerto Rico’’ after the word

‘‘importation’’.

§ 275.29 [Amended]

Par. 4. Section 275.29 is amended by

removing the numbers ‘‘1130.15’’ each

place it appears and adding, in

substitution, the numbers ‘‘1130.16A’’.

Par. 5. Section 275.105 is revised to

read as follows:

§ 275.105 Prepayment of tax.

To prepay, in Puerto Rico, the internal

revenue tax imposed by 26 U.S.C.

7652(a), on tobacco products and

cigarette paper and tubes of Puerto

Rican manufacture which are to be

shipped to the United States, the

shipper must file, or cause to be filed,

a tax return, ATF Form 5000.25, with

full remittance of tax which will become

due on such tobacco products and

cigarette papers and tubes.

* * * * *

Par. 6. Section 275.106 is revised to

read as follows:

§ 275.106 Examination and record of

shipment by taxpayer.

(a) Shipments other than

noncommercial mail shipment. The

taxpayer will ensure that the tax has

been prepaid on the tobacco products

and cigarette papers and tubes in each

shipment. The taxpayer will identify the

tobacco products or cigarette papers or

tubes on the bill of lading or similar

record to accompany the shipment with

the following information:

(1) The marks and numbers on

shipping containers;

(2) The number of containers;

(3) The kind of taxable article and the

rate of tax, as specified by 275.30

through 275.35;

(4) The number of small cigarettes,

large cigarettes or small cigars to be

shipped;

(5) The number and total sale price of

large cigars with a price of not more

than $235.294 per thousand to be

shipped;

Federal Register / Vol. 66, No. 46 / Thursday, March 8, 2001 / Rules and Regulations 13851

(6) The number of large cigars with a

sale price of more than $235.294 per

thousand to be shipped;

(7) The pounds and ounces of

chewing tobacco or snuff to be shipped;

(8) The pounds and ounces of pipe

tobacco or roll-your-own tobacco to be

shipped;

(9) The number of cigarette papers or

tubes to be shipped;

(10) The amount of the tax paid on

such articles under the provisions of

this subpart; and

(11) The name and address of the

consignee in the United States to whom

such products are being shipped. The

taxpayer will note such bills of lading

or similar records to identify the

particular ATF Form 5000.25 on which

taxes have been prepaid.

(b) Noncommercial mail shipments.

Noncommercial mail shipments of

tobacco products and cigarette papers

and tubes to the United States are

exempt from the provisions of

paragraph (a) of this section, except that

the taxpayer will provide a copy of the

ATF Form 5000.25 upon request of an

appropriate ATF officer.

(Approved by the Office of Management and

Budget under control number 1512–0560)

Par. 7. Section 275.110 is revised to

read as follows:

§ 275.110 Record of tax computation and

shipment by bonded manufacturer under

deferred taxpayment.

Where tobacco products or cigarette

papers or tubes are to be shipped to the

United States involving deferred

taxpayment, the bonded manufacturer

must calculate the tax from the

information contained in the bill of

lading or a similar record. The bonded

manufacturer will identify each

shipment on such record with the

following information:

(a) The marks and numbers on

shipping containers;

(b) The number of containers;

(c) The kind of taxable article and the

rate of tax as specified in 275.30 through

275.35;

(d) The number of small cigarettes,

large cigarettes or small cigars to

shipped;

(e) The number and total sale price of

large cigars with a price of not more

than $235.294 per thousand to be

shipped;

(f) The number of large cigars with a

sale price of more than $235.294 per

thousand to be shipped;

(g) The pounds and ounces of

chewing tobacco or snuff to be shipped;

(h) The pounds and ounces of pipe

tobacco or roll-your-own tobacco to be

shipped;

(i) The number of cigarette papers or

tubes;

(j) The amount of the tax to be paid

on such articles under the provisions of

this subpart; and

(k) The name and address of the

consignee in the United States to whom

such products are being shipped. The

date of completing such record will be

treated as the date of computation of the

tax. Tobacco products or cigarette

papers or tubes may be shipped to the

United States in accordance with the

provisions of this section only after

computation of the tax.

(Approved by the Office of Management and

Budget under control number 1512–0560)

Par. 8. Section 275.111 is revised to

read as follows:

§ 275.111 Agreement to Pay Tax.

Upon shipment of tobacco products

and cigarette papers or tubes the bonded

manufacturer agrees:

(a) To pay the tax on the shipment;

(b) That there is no default in

payment of tax chargeable against the

manufacturer’s bond on ATF Form 2986

(5210.12); and

(c) That the amount of the

manufacturer’s bond is sufficient or in

the maximum penal sum to cover the

tax due on the shipment.

§ 275.114 [Amended]

Par. 9. Paragraphs (b)(1) and (b)(2) of

§ 275.114 are amended by removing the

numbers ‘‘5000.24’’ each place that they

appear and adding, in substitution, the

numbers ‘‘5000.25’’.

Par. 10. Section 275.121 is revised to

read as follows:

§ 275.121 Amount and Account of bond.

(a) Bond amount. Except for the

maximum and minimum amounts

stated in this paragraph, the total

amount of the bond or bonds for tobacco

products or cigarette papers or tubes

under the provisions of this subpart

must be in an amount not less than the

amount of unpaid tax chargeable at any

one time against the bond. A

manufacturer who will defer payment of

tax for a shipment of tobacco products

or cigarette papers or tubes under the

provisions of this subpart must have

sufficient credit in this account to cover

the taxes prior to making the shipment

to the United States. The maximum and

minimum amounts of such bond or

bonds are as follows:

Taxable article Bond amount

maximum

Bond amount

minimum

(1) Cigarettes ........................................................................................................................................................... $250,000 $1,000

(2) Any combination of taxable articles ................................................................................................................... 250,000 1,000

(3) One kind of taxable article other than cigarettes ............................................................................................... 150,000 1,000

(b) Bond Account. Where the amount

of a bonded manufacturer’s bond is less

than the maximum amount prescribed

in paragraph (a) of this section, a

bonded manufacturer must maintain an

account reflecting all outstanding taxes

with which the manufacturer’s bond is

chargeable. A manufacturer must debit

such account with the amount of tax

that was agreed to be paid under

§ 275.111 or is otherwise chargeable

against such bond and then must credit

the account for the amount paid on

Form 5000.25 or other ATF-prescribed

document, at the time it is filed.

(Approved by the Office of Management and

Budget under control number 1512–0560)

Signed: February 5, 2001.

Bradley A. Buckles,

Director.

Approved: February 13, 2001.

Timothy E. Skud,

Acting Deputy Assistant Secretary

(Regulatory, Tariff and Trade Enforcement).

[FR Doc. 01–5424 Filed 3–8–01; 8:45 am]

BILLING CODE 4810–31–U

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Part 165

[CGD1–01–024]

RIN 2115–AA97

Safety Zone: Fore River Bridge

Repairs—Weymouth, MA

AGENCY: Coast Guard, DOT.

ACTION: Temporary final rule.

SUMMARY: The Coast Guard is

establishing a temporary safety zone for