The Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued its final rule on the Craft Beverage Modernization Act (CBMA) refund procedures, making permanent the temporary regulations first published on September 23, 2022. While the final rule largely adopts existing procedures, it introduces two notable changes:
- Extended Deadline for Assignments
Previously, assignment deadlines were set for December 31 of the current calendar year. The final rule extends this deadline to March 31 of the following calendar year. This adjustment addresses an issue for importers, who often faced mismatches between fourth-quarter filings (submitted in the next calendar year) and assignment limitations for the prior year. The extension provides additional flexibility and reduces the risk of discrepancies when filing Q4 claims. - Clarification on Who May Assign Benefits
Only the producer of the product or a properly authorized third party may assign benefits. TTB confirmed that a foreign producer may authorize multiple foreign agents to manage and assign benefits on their behalf. However, both the producer and any authorized agents remain responsible for ensuring that all information entered into the myTTB portal is accurate and reflects the producer’s intent. In addition, assignments may not exceed the quantities the producer reasonably projects to import into the United States during the applicable calendar year.
The final rule took effect September 22, 2025, the same date it was published in the Federal Register. Should you have any questions on the final rule or the amendments please feel free to reach out.