July 25, 2023│Office of Communications
On July 13, 2023, we published TTB Procedure 2023-1 Transfer of Beer Between Breweries Not of the Same Ownership. The purpose of this procedure is to provide brewers with guidance regarding the transfer of beer, without payment of tax, from one brewery to another brewery not of the same ownership. Procedure 2023-1 reissues the guidance contained in Procedure 2018-1, which expired, with some minor updates. It also reissues guidance regarding the effect of transfers of beer between breweries not of the same ownership on the applicability of the reduced beer excise tax rates included in the Craft Beverage Modernization Act.
If you have any questions concerning Procedure 2023-1, please contact our Regulations and Rulings Division (RRD) by calling 202-453-2265 or using the RRD contact form.
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