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TREAS/CUSTOMS RIN: 1515-AE39 Publication ID: Fall 2023 
Title: Refund of Alcohol Excise Tax 

This document updates language in the U.S. Customs and Border Protection (CBP) regulations to reflect the current organization of CBP and the Department of the Treasury.  The document also eliminates a restriction pertaining to CBP’s authority to refund excessive duties, taxes, fees, or interest imposed on distilled spirits, wine, and beer to facilitate implementation of subpart A (Craft Beverage Modernization and Tax Reform of part IX) of Public Law 115-97 (December 22, 2017), commonly referred to as the Craft Beverage Modernization Act, which was made permanent under Subtitle A of Title I of Public Law 116-260 (December 27, 2020).

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: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 19 U.S.C. 58a-58c   
Legal Deadline:  None
Action Date FR Cite
Interim Final Rule  08/16/2018  83 FR 40675   
Interim Final Rule Effective  08/16/2018 
Interim Final Rule Comment Period End  10/15/2018 
Interim Final Rule  12/30/2022  87 FR 80442   
Interim Final Rule Effective  01/01/2023 
Interim Final Rule Comment Period End  03/02/2023 
Final Rule  11/00/2023 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Sharolyn McCann
Director, Commercial Operations, Revenue & Entry Division
Department of the Treasury
Customs Revenue Function
1331 Pennsylvania Avenue NW,
Washington, DC 20229
Phone:202 384-8935