Refund of Alcohol Excise Tax, 15958-15959 [2024-04711]
Download as PDF
<![CDATA[
15958
Federal Register / Vol. 89, No. 45 / Wednesday, March 6, 2024 / Rules and Regulations
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
U.S. Customs and Border
Protection, Department of Homeland
Security; Department of the Treasury.
ACTION: Final rule.
AGENCY:
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, kellee.m.gross@cbp.dhs.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Table of Contents
ddrumheller on DSK120RN23PROD with RULES1
I. Background
II. Conclusion
III. Statutory and Regulatory Requirements
A. Executive Orders 13563, 12866, and
14094
B. Regulatory Flexibility Act
C. Paperwork Reduction Act
IV. Signing Authority
Amendments to CBP Regulations
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.
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
VerDate Sep<11>2014
16:01 Mar 05, 2024
Jkt 262001
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.
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
PO 00000
Frm 00004
Fmt 4700
Sfmt 4700
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
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
■
E:\FR\FM\06MRR1.SGM
06MRR1
Federal Register / Vol. 89, No. 45 / Wednesday, March 6, 2024 / Rules and Regulations
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
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Food and Drug Administration
21 CFR Part 14
[Docket No. FDA–2024–N–0826]
Advisory Committee; Genetic
Metabolic Diseases Advisory
Committee; Addition to List of
Standing Committees
AGENCY:
Food and Drug Administration,
HHS.
ACTION:
Final rule.
The Food and Drug
Administration (FDA or Agency) is
amending the standing advisory
committee regulations to add the
establishment of the Genetic Metabolic
Diseases Advisory Committee (GeMDAC
or the Committee) to the list of standing
committees.
DATES: This rule is effective March 6,
2024.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Moon Choi, Center for Drugs Evaluation
and Research, Food and Drug
Administration, 10903 New Hampshire
Ave., Bldg. 31, Rm. 2417, Silver Spring,
MD 20993, 301–796–2894, GeMDAC@
fda.hhs.gov.
The
Committee was established on
December 12, 2023, and notice of
establishment was published in the
Federal Register on December 13, 2023
(88 FR 86344).
The Committee reviews and evaluates
data on the safety and effectiveness of
marketed and investigational human
drug and biologic products for use in
the treatment of genetic metabolic
diseases and makes appropriate
recommendations to the Commissioner
of Food and Drugs (the Commissioner).
The Committee shall consist of a core
of nine voting members, including the
Chair. Members and the Chair are
selected by the Commissioner or
designee from among authorities
knowledgeable in the fields of medical
ddrumheller on DSK120RN23PROD with RULES1
SUPPLEMENTARY INFORMATION:
VerDate Sep<11>2014
16:01 Mar 05, 2024
Jkt 262001
genetics, manifestations of inborn errors
of metabolism, small population trial
design, translational science, pediatrics,
epidemiology, or statistics and related
specialties. Members will be invited to
serve for overlapping terms of up to 4
years. Non-Federal members of this
Committee will serve either as special
government employees or non-voting
representatives. Federal members will
serve as regular government employees
or ex 1652fficious. The core of voting
members may include one technically
qualified member, selected by the
Commissioner or designee, who is
identified with consumer interests and
is recommended by either a consortium
of consumer-oriented organizations or
other interested persons. In addition to
the voting members, the Committee may
include one non-voting representative
member who is identified with industry
interests. There may also be an alternate
industry representative.
The Committee name and function
have been established with the
establishment of the Committee charter.
The change became effective December
12, 2023. Therefore, the Agency is
amending § 14.100 (21 CFR 14.100) to
add the Committee name and function
to its current list as set forth in the
regulatory text of this document.
Under 5 U.S.C. 553(b)(4)(B) and (d)
and 21 CFR 10.40(d) and ©, the Agency
finds good cause to dispense with notice
and public comment procedures and to
proceed to an immediate effective date
on this rule.
Notice and public comment and a
delayed effective date are unnecessary
and are not in the public interest as this
final rule is merely codifying the
addition of the name and function of the
GeMDAC to the list of standing FDA
advisory committees. The establishment
of the Committee is already effective,
and the name and function that will be
added to § 14.100 reflect the Committee
charter. The Agency is amending
§ 14.100(c)(18) as set forth in the
regulatory text of this document.
List of Subjects in 21 CFR Part 14
Administrative practice and
procedure, Advisory committees, Color
additives, Drugs, Radiation protection.
Therefore, under the Federal Food,
Drug, and Cosmetic Act and under
authority delegated to the Commissioner
of Food and Drugs, 21 CFR part 14 is
amended as follows:
PART 14—PUBLIC HEARING BEFORE
A PUBLIC ADVISORY COMMITTEE
1. The authority citation for part 14
continues to read as follows:
■
PO 00000
Frm 00005
Fmt 4700
Sfmt 4700
15959
Authority: 5 U.S.C. 1001 et seq.; 15 U.S.C.
1451–1461; 21 U.S.C. 41–50, 141–149, 321–
394, 467f, 679, 821, 1034; 28 U.S.C. 2112; 42
U.S.C. 201, 262, 263b, 264, 284m, 284m–1;
Pub. L. 107–109, 115 Stat. 1419.
2. Section 14.100 is amended by
adding paragraph (c)(18) to read as
follows:
■
§ 14.100 List of standing advisory
committees.
*
*
*
*
*
(c) * * *
(18) Genetic Metabolic Diseases
Advisory Committee.
(i) Date Established: December 12,
2023.
(ii) Function: Reviews and evaluates
data on the safety and effectiveness of
marketed and investigational human
drug and biologic products for use in
the treatment of genetic metabolic
diseases and makes appropriate
recommendations to the Commissioner
of Food and Drugs.
*
*
*
*
*
Dated: March 1, 2024.
Lauren K. Roth,
Associate Commissioner for Policy.
[FR Doc. 2024–04751 Filed 3–5–24; 8:45 am]
BILLING CODE 4164–01–P
DEPARTMENT OF TRANSPORTATION
Great Lakes St. Lawrence Seaway
Development Corporation
33 CFR Part 401
RIN 2135–AA55
Seaway Regulations and Rules:
Periodic Update, Various Categories
Great Lakes St. Lawrence
Seaway Development Corporation, DOT.
ACTION: Final rule.
AGENCY:
The Great Lakes St. Lawrence
Seaway Development Corporation (GLS)
and the St. Lawrence Seaway
Management Corporation (SLSMC) of
Canada, under international agreement,
jointly publish and presently administer
the St. Lawrence Seaway Regulations
and Rules (Practices and Procedures in
Canada) in their respective jurisdictions.
Under agreement with the SLSMC, the
GLS is amending the joint regulations
by updating the regulations and rules in
various categories. These changes are to
clarify existing requirements in the
regulations.
SUMMARY:
This rule is effective on March
22, 2024.
ADDRESSES: Docket: For access to the
docket to read background documents
or comments received, go to https://
DATES:
E:\FR\FM\06MRR1.SGM
06MRR1
]]>Agencies
[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]]
=======================================================================
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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 14094
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
