Data / Federal rules / 2025-18281
Implementation of Refund Procedures for Craft Beverage Modernization Act Federal Excise Tax Benefits Applicable to Imported Alcohol
The Alcohol and Tobacco Tax and Trade Bureau published this final rule in the Federal Register on September 22, 2025. It took effect on September 22, 2025.
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What the agency says
The Alcohol and Tobacco Tax and Trade Bureau (TTB) is making permanent, with two changes, temporary regulations published in the Federal Register on September 23, 2022, relating to reduced excise tax rates and tax credits for imported distilled spirits, wines, and beer. These regulatory amendments implement 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. This rule finalizes the procedures for industry members to claim limited reduced tax rates and tax credits for imported alcohol products that are entered for consumption in the United States. Specifically, this rule finalizes provisions in a temporary rule that outlines the process for foreign producers to assign reduced tax rates and tax credits to importers, and for importers to accept and apply the assigned tax benefits to imported products. This final rule clarifies that only the foreign producer who produces the product may assign the applicable tax benefits on distilled spirits, wine, or beer to U.S. importers, and extends by one calendar quarter the timeframe for those foreign producers to submit these assignments to TTB.
Key facts
- Document number
- 2025-18281
- Type
- Final rule
- Action
- Final rule; Treasury decision
- Agency
- Treasury Department; Alcohol and Tobacco Tax and Trade Bureau
- Published
- September 22, 2025
- Takes effect
- September 22, 2025
- Dates
- Effective September 22, 2025, the temporary regulations published in the Federal Register at 87 FR 58021 on September 23, 2022, are adopted as final with the amendments described below.
- Docket
- Docket No. TTB-2022-0009; T.D. TTB-201; Re: T.D. TTB-186, Notice No. 215
- Regulation ID (RIN)
- 1513-AC89
- Code of Federal Regulations
- 27 CFR 26; 27 CFR 27
- Topics
- Alcohol and alcoholic beverages; Beer; Excise taxes; Imports; Liquors; Reporting and recordkeeping requirements; Wine
- Pages
- 10
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Everything from the Alcohol and Tobacco Tax and Trade Bureau · Rules on alcohol and alcoholic beverages · Rules on excise taxes · Rules on imports · Published in September 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.