This rule finalizes temporary amendments to the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations implementing certain changes made to the Internal Revenue Code by the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Tax Relief Act), which amended the Craft Beverage Modernization Act (CBMA) provisions of the Tax Cuts and Jobs Act of 2017.  The Tax Relief Act transferred responsibility for administering CBMA provisions regarding reduced tax rates and tax credits on imported alcohol from U.S. Customs and Border Protection (CBP) to the U.S. Department of the Treasury, effective January 1, 2023.  Beginning on that date, importers have paid the full tax rate at entry and subsequently submit refund claims to TTB to receive CBMA tax benefits.  This rule finalizes the procedures industry members use to take advantage of CBMA tax benefits that may be applied to specified quantities of imported alcohol products.  The regulations also establish the procedures by which foreign producers assign CBMA tax benefits to domestic importers, as set forth under CBMA.