Refund of Alcohol Excise Tax

• Document number: 2024-04711
• Type: Final Rule
• Published: March 6, 2024
• Effective: March 6, 2024
• Agency: Homeland Security Department; U.S. Customs and Border Protection; Treasury Department

Official abstract

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.

Primary source

Read the full text on the Federal Register

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