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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.