Refund of Alcohol Excise Tax

Status: In force. The effective date has passed and nothing here records a change to that.

From the published effective date. Nothing here records a court changing it.

• Document number: 2022-28375
• Type: Final Rule
• Published: December 30, 2022
• Effective: January 1, 2023
• Comments close: March 2, 2023
• Agency: Homeland Security Department; U.S. Customs and Border Protection; Treasury Department

Official abstract

This document amends U.S. Customs and Border Protection regulations to implement certain changes made 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. Pursuant to these changes, the responsibility for administering refunds, reduced tax rates, and tax credits on imported alcohol is moving from U.S. Customs and Border Protection (CBP) to the U.S. Department of the Treasury, effective January 1, 2023.

Primary source

Read the full text on the Federal Register

This page is a structured index entry, not a substitute for reading the rule. This is not legal advice.

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Data updated October 2, 2026