{"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.","action":"Final rule.","agencies":[{"raw_name":"DEPARTMENT OF HOMELAND SECURITY","name":"Homeland Security Department","id":227,"url":"https://www.federalregister.gov/agencies/homeland-security-department","json_url":"https://www.federalregister.gov/api/v1/agencies/227","parent_id":null,"slug":"homeland-security-department"},{"raw_name":"U.S. Customs and Border Protection","name":"U.S. Customs and Border Protection","id":501,"url":"https://www.federalregister.gov/agencies/u-s-customs-and-border-protection","json_url":"https://www.federalregister.gov/api/v1/agencies/501","parent_id":227,"slug":"u-s-customs-and-border-protection"},{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/03/06/2024-04711.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"24","title":19}],"citation":"89 FR 15958","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This rule is effective as of March 6, 2024.","disposition_notes":null,"docket_ids":["CBP Dec. 24-05","Docket No. USCBP-2018-0033"],"dockets":[{"supporting_documents":[],"agency_name":"TREAS","documents":[{"comment_count":0,"comment_start_date":"2024-03-06","updated_at":"2024-09-03T16:45:37.172-04:00","comment_url":"https://www.regulations.gov/commenton/TREAS_FRDOC_0001-0451","allow_late_comments":false,"id":"TREAS_FRDOC_0001-0451","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"TREAS_FRDOC_0001","title":"Financial Crimes Enforcement Network; Anti-Money Laundering Programs; Special Due Diligence Programs for Certain Foreign Accounts  RULES"},{"supporting_documents":[],"agency_name":"USCBP","documents":[{"comment_count":null,"comment_start_date":null,"updated_at":"2024-03-06T08:58:19.198-05:00","comment_url":"https://www.regulations.gov/commenton/USCBP-2018-0033-0003","allow_late_comments":null,"id":"USCBP-2018-0033-0003","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"USCBP-2018-0033","title":"Refund of Alcohol Excise Tax"}],"document_number":"2024-04711","effective_on":"2024-03-06","end_page":15959,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/03/06/2024-04711.xml","html_url":"https://www.federalregister.gov/documents/2024/03/06/2024-04711/refund-of-alcohol-excise-tax","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-04711?publication_date=2024-03-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-03-06/2024-04711/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":240,"last_updated":"2026-07-27 20:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-03-06/pdf/2024-04711.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-04711.pdf?1709646328","publication_date":"2024-03-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/03/06/2024-04711.txt","regulation_id_number_info":{"1515-AE39":{"issue":"202310","html_url":"https://www.federalregister.gov/regulations/1515-AE39/refund-of-alcohol-excise-tax","title":"Refund of Alcohol Excise Tax","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202310&RIN=1515-AE39&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1515-AE39"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":0,"agency_id":"TREAS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=TREAS_FRDOC_0001","supporting_documents_count":0,"docket_id":"TREAS_FRDOC_0001","document_id":"TREAS_FRDOC_0001-0451","regulation_id_number":null,"title":"Financial Crimes Enforcement Network; Anti-Money Laundering Programs; Special Due Diligence Programs for Certain Foreign Accounts  RULES","checked_regulationsdotgov_at":"2024-03-07T13:00:09Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":15958,"subtype":null,"title":"Refund of Alcohol Excise Tax","toc_doc":"Refund of Alcohol Excise Tax","toc_subject":null,"topics":["Accounting","Claims","Harbors","Reporting and recordkeeping requirements","Taxes"],"type":"Rule","volume":89}