Finanse publiczne · 22/09/2025

TTB Finalizes Refund Procedures for Craft Beverage Modernization Act Tax Benefits

The Alcohol and Tobacco Tax and Trade Bureau (TTB) has finalized the procedures for the Craft Beverage Modernization Act's federal excise tax benefits for imported alcohol, allowing foreign producers to assign reduced tax rates and tax credits to U.S. importers. This rule applies to imported distilled spirits, wines, and beer, and is effective as of the previously announced temporary regulations published on September 23, 2022.