# Refund of Alcohol Excise Tax
> **CBP** · Interim final rule; request for comments. · Published 2022-12-30 · Effective 2023-01-01 · 87 FR 80442
## Document
- **Document number:** 2022-28375
- **Category:** customs-cbp
- **Sub-agency:** CBP
- **Federal Register citation:** 87 FR 80442
- **CFR reference:** 19 CFR 24
- **Publication date:** 2022-12-30
- **Effective date:** 2023-01-01
- **Treasury docket:** CBP Dec. 22-26
## Abstract

This document amends U.S. Customs and Border Protection regulations to implement certain changes made 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. Pursuant to these changes, the responsibility for administering refunds, reduced tax rates, and tax credits on imported alcohol is moving from U.S. Customs and Border Protection (CBP) to the U.S. Department of the Treasury, effective January 1, 2023.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2022/12/30/2022-28375/refund-of-alcohol-excise-tax)
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