U.S. Customs and Border Protection August 16, 2018 – Federal Register Recent Federal Regulation Documents

Refund of Alcohol Excise Tax
Document Number: 2018-17710
Type: Rule
Date: 2018-08-16
Agency: Department of Homeland Security, U.S. Customs and Border Protection, Department of the Treasury
This document updates language in the U.S. Customs and Border Protection (CBP) regulations to reflect the current organization of CBP and the Department of the Treasury. The document also eliminates a restriction pertaining to CBP's authority to refund excessive duties, taxes, fees, or interest imposed on distilled spirits, wine, and beer to facilitate implementation of Subpart A (Craft Beverage Modernization and Tax Reform) of Part IX of the Tax Cuts and Jobs Act, signed December 22, 2017, commonly referred to as the Craft Beverage Modernization Act.