Refund of Alcohol Excise Tax
| Published date | 06 March 2024 |
| Record Number | 2024-04711 |
| Citation | 89 FR 15958 |
| Court | U.s. Customs And Border Protection |
| Section | Rules and Regulations |
Federal Register, Volume 89 Issue 45 (Wednesday, March 6, 2024)
[Federal Register Volume 89, Number 45 (Wednesday, March 6, 2024)]
[Rules and Regulations]
[Pages 15958-15959]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-04711]
[[Page 15958]]
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DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
DEPARTMENT OF THE TREASURY
19 CFR Part 24
[CBP Dec. 24-05; Docket No. USCBP-2018-0033]
RIN 1515-AE39
Refund of Alcohol Excise Tax
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security; Department of the Treasury.
ACTION: Final rule.
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SUMMARY: This document adopts as a final rule, with no changes, interim
amendments to the U.S. Customs and Border Protection (CBP) regulations
that were published in the Federal Register on December 30, 2022, as
CBP Decision 22-26. Pursuant to these changes, the responsibility for
administering refunds, reduced tax rates, and tax credits on imported
alcohol moved from CBP to the U.S. Department of the Treasury, on
January 1, 2023.
DATES: This rule is effective as of March 6, 2024.
FOR FURTHER INFORMATION CONTACT: Kellee Gross, Branch Chief, Trade
Processes Branch, Office of Trade, 202-815-1699,
[email protected].
SUPPLEMENTARY INFORMATION:
Table of Contents
I. Background
II. Conclusion
III. Statutory and Regulatory Requirements
A. Executive Orders 13563, 12866, and 114094
B. Regulatory Flexibility Act
C. Paperwork Reduction Act
IV. Signing Authority
Amendments to CBP Regulations
I. Background
Sections 13801-13808 of the Tax Cuts and Jobs Act of 2017 (Pub. L.
115-97), signed December 22, 2017, commonly referred to as the Craft
Beverage Modernization Act (CBMA), amended the Internal Revenue Code
for two calendar years with respect to the tax treatment of imported
alcohol, including beer, wine, and distilled spirits. The CBMA
authorized reduced tax rates and tax credits for imported alcohol and
permitted the refund of taxes paid prior to assigning a reduced tax
rate or tax credit. On August 16, 2018, U.S. Customs and Border
Protection (CBP) published an interim final rule, CBP Decision (CBP
Dec.) 18-09, in the Federal Register (83 FR 40675), updating the
language of title 19 of the Code of Federal Regulations (CFR) to
implement the CBMA and make other technical changes to 19 CFR part 24.
On December 19, 2019, the Further Consolidated Appropriations Act
was signed, which extended the relevant provisions of the CBMA through
calendar year 2020. See Public Law 116-94. On December 27, 2020, the
Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Tax Relief Act)
was enacted. See Public Law 116-260, Division EE, sections 106-110. The
Tax Relief Act amended and made permanent the CBMA, and directed the
Secretary of the Treasury to implement and administer amended
provisions concerning imported alcohol, in coordination with CBP. This
authority was subsequently delegated to the Alcohol and Tobacco Tax and
Trade Bureau (TTB). The relevant provisions of the Tax Relief Act
became effective on January 1, 2023.
On December 30, 2022, CBP published an interim final rule, CBP Dec.
22-26, in the Federal Register (87 FR 80442) to update the regulations
issued in CBP Dec. 18-09, to reflect the transfer of authority for
administration of the CBMA import refund program to TTB, and to direct
the public to the relevant TTB regulations regarding refunds
administered by TTB, in 27 CFR parts 27 and 70. Specifically, the
interim final rule amended section 24.36 of title 19 of the Code of
Federal Regulations (19 CFR 24.36). CBP Dec. 22-26 provided for the
submission of comments from December 30, 2022, to March 2, 2023. No
comments were received.
II. Conclusion
CBP is adopting as final the interim rule, CBP Dec. 22-26,
published in the Federal Register (87 FR 80442) on December 30, 2022,
without changes.
III. Statutory and Regulatory Requirements
A. Executive Orders 13563, 12866, and 14094
Executive Orders 13563 and 12866 direct agencies to assess the
costs and benefits of available regulatory alternatives and, if
regulation is necessary, to select regulatory approaches that maximize
net benefits (including potential economic, environmental, public
health and safety effects, distributive impacts, and equity). Executive
Order 13563 emphasizes the importance of quantifying both costs and
benefits, of reducing costs, of harmonizing rules, and of promoting
flexibility. This final rule is not a ``significant regulatory
action,'' under section 3(f) of Executive Order 12866, as amended by
Executive Order 14094. Accordingly, the Office of Management and Budget
(OMB) has not reviewed this regulation.
B. Regulatory Flexibility Act
The Regulatory Flexibility Act (5 U.S.C. 601 et seq.), as amended
by the Small Business Regulatory Enforcement and Fairness Act of 1996,
requires an agency to prepare and make available to the public a
regulatory flexibility analysis that describes the effect of a proposed
rule on small entities (i.e., small businesses, small organizations,
and small governmental jurisdictions) when the agency is required to
publish a general notice of proposed rulemaking for a rule. Since a
general notice of proposed rulemaking is not necessary for this final
rule, CBP is not required to prepare a regulatory flexibility analysis
for this final rule.
C. Paperwork Reduction Act
The provisions of the Paperwork Reduction Act of 1995, 44 U.S.C.
Chapter 35, and its implementing regulations, 5 CFR part 1320, do not
apply to this final rule, because this final rule does not trigger any
new or revised recordkeeping or reporting.
IV. Signing Authority
This final rule is being issued by CBP in accordance with section
0.1(a)(1) of the CBP regulations (19 CFR 0.1(a)(1)) pertaining to the
authority of the Secretary of the Treasury (or the Secretary's
delegate) to approve regulations related to certain customs revenue
functions. The Senior Official Performing the Duties of the
Commissioner Troy A. Miller, having reviewed and approved this
document, has delegated the authority to electronically sign the
document to the Director (or Acting Director, if applicable) of the
Regulations and Disclosure Law Division of CBP, for purposes of
publication in the Federal Register.
Amendments to the Regulations
List of Subjects in 19 CFR Part 24
Accounting, Claims, Harbors, Reporting and recordkeeping
requirements, Taxes.
PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE
0
Accordingly, the interim final rule amending part 24 of title 19 of the
Code of Federal Regulations (19 CFR part 24), which was published in
the Federal Register at 87 FR 80442 on December
[[Page 15959]]
30, 2022 (CBP Dec. 22-26), is adopted as final, without change.
Robert F. Altneu,
Director, Regulations & Disclosure Law Division, Regulations & Rulings,
Office of Trade, U.S. Customs and Border Protection.
Aviva R. Aron-Dine,
Acting Assistant Secretary of the Treasury for Tax Policy.
[FR Doc. 2024-04711 Filed 3-5-24; 8:45 am]
BILLING CODE 9111-14-P
