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FYI: TTB extends beer destruction notice of intent waiver to September

June 25, 2020Chris Crowell

TTB application process
Someone sanitize this first.

Since the start of the COVID-19 pandemic, the Alcohol and Tobacco Tax and Trade Bureau has waived some of its rules. The requirement that “brewers destroying taxpaid beer off brewery premises must submit to TTB a notice of intent (NOI) containing specific information about the destruction at least 12 days prior” was one such reg that was waived through July 1, 2020. The TTB officially extended this on June 23:

However, due to the ongoing and significant business disruptions due to COVID-19, TTB is extending the waiver through September 1, 2020.

Under this waiver, in lieu of submitting the NOI, brewers must maintain records showing the information required to be submitted on the NOI (see 27 CFR 25.222(c)), including a serial number for each destruction that is then identified by reference on any claims or adjustments, and must include the information required on NOIs and proof of destruction when submitting a claim to TTB for refund of tax.

Same goes for cases where beer is considered destroyed off brewery premises because it is used by a DSP as distilling material. That waiver is also extended to September.

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