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TREAS/TTB RIN: 1513-AC89 Publication ID: Fall 2023 
Title: Implementation of Refunds in Lieu of Reduced Rates for Certain Alcohol Produced Outside of the United States 

In a temporary rule, the Alcohol and Tobacco Tax and Trade Bureau (TTB) amended its regulations to implement certain changes made to the Internal Revenue Code by the Taxpayer Certainty and Disaster Tax Relief Act of 2020, which amended the Craft Beverage Modernization Act provisions of the Tax Cuts and Jobs Act of 2017. The principal changes establish the procedures for taking advantage of quantity-limited reduced tax rates and tax credits applicable to imported alcohol products. Under these statutory changes, beginning on January 1, 2023, U.S. Customs and Border Protection will no longer be administering reduced tax rates and tax credits applicable to certain quantities of imported alcohol, and importers will no longer be eligible for the reduced tax rates and tax credits at the time of entry, but must instead pay the full tax rate at entry and subsequently submit refund claims to TTB to receive the tax benefits. These regulations establish the procedures by which foreign producers may assign the quantity-limited tax benefits to U.S. importers and the procedures by which such importers may receive the assignments and submit refund claims to TTB.  TTB solicited comments on the temporary regulations through a concurrent notice of proposed rulemaking. 

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: sec. 107 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Pub. L. 116-260, Division EE)   
Legal Deadline:  None
Action Date FR Cite
NPRM (Concurrent With Temporary Rule)  09/23/2022  87 FR 58043   
Temporary Rule  09/23/2022  87 FR 58021   
Temporary Rule Effective  10/24/2022 
NPRM Comment Period End  11/22/2022 
Final Rule  05/00/2024 
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Related RINs: Related to 1513-AC87 
Agency Contact:
Jesse Longbrake
Regulations Specialist
Department of the Treasury
Alcohol and Tobacco Tax and Trade Bureau
1310 G Street NW, Box 12,
Washington, DC 20005
Phone:202 453-1039