This action, pursuant to 5 U.S.C. 553, amends regulations issued to carry out a marketing order as defined in 7 CFR 900.2(j). This final rule is issued under Marketing Agreement No. 98 and Marketing Order No. 945, both as amended (7 CFR part 945), regulating the handling of potatoes grown in certain counties in Idaho, and Malheur County, Oregon. Part 945 (referred to as the “Order”) is effective pursuant to the Agricultural Marketing Agreement Act of 1937, as amended (7 U.S.C. 601-674), hereinafter referred to as the “Act.” The Committee locally administers the Order and comprises producers and handlers of potatoes operating within the area of production.

The Agricultural Marketing Service (AMS) is issuing this final rule in conformance with Executive Orders 12866, as amended by Executive Order 13563. Executive Orders 12866 and 13563 direct agencies to assess all costs and benefits of available regulatory alternatives and, if regulation is necessary, to select regulatory approaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and equity). Executive Order 13563 emphasizes the importance of quantifying both costs and benefits, reducing costs, harmonizing rules, and promoting flexibility. This action falls within a category of regulatory actions that the Office of Management and Budget (OMB) exempted from Executive Order 12866 review.

This final rule has been reviewed under Executive Order 13175, “Consultation and Coordination with Indian Tribal Governments,” which requires Federal agencies to consider whether their rulemaking actions would have tribal implications. AMS has determined that this final rule is unlikely to have substantial direct effects on one or more Indian tribes, on the relationship between the Federal government and Indian tribes, or on the distribution of power and responsibilities between the Federal government and Indian tribes.

This final rule has been reviewed under Executive Order 12988, “Civil Justice Reform.” Under the Order now in effect, Idaho-Eastern Oregon potato handlers are subject to assessments. Funds to administer the Order are derived from such assessments. It is intended that the assessment rate will be applicable to all assessable Idaho-Eastern Oregon potatoes for the 2024-2025 fiscal period, and continue until amended, suspended, or terminated.

The Act provides that administrative proceedings must be exhausted before parties may file suit in court. Under section 8c(15)(A) of the Act (7 U.S.C. 608(c)(15)(A)), any handler subject to an order may file with USDA a petition stating that the order, any provision of the order, or any obligation imposed in connection with the order is not in accordance with law and request a modification of the order or to be exempted therefrom. Such handler is afforded the opportunity for a hearing on the petition. After the hearing, USDA would rule on the petition. The Act provides that the district court of the United States in any district in which the handler is an inhabitant, or has his or her principal place of business, has jurisdiction to review USDA's ruling on the petition, provided an action is filed not later than 20 days after the date of the entry of the ruling.

This final rule increases the assessment rate for Idaho-Eastern Oregon potatoes handled under the Order from $0.002 per hundredweight, the rate that was established for the 2017-2018 fiscal period and subsequent fiscal periods (82 FR 28550), to $0.003 per hundredweight for the 2024-2025 fiscal period and subsequent fiscal periods.

Sections 945.41 and 945.42 of the Order authorize the Committee, with AMS approval, to formulate an annual budget of expenses and collect assessments from handlers to administer the program. The members of the Committee are familiar with the Committee's needs and with the costs of goods and services in their local area and are able to formulate an appropriate budget and assessment rate. The assessment rate is formulated and discussed in a public meeting, and all directly affected persons have an opportunity to participate and provide input.

For the 2017-2018 fiscal period and subsequent fiscal periods, the Committee recommended, and AMS approved, an assessment rate of $0.002 per hundredweight of Idaho-Eastern Oregon potatoes within the production area (82 FR 28550). That rate continues in effect from fiscal period to fiscal period until modified, suspended, or terminated by AMS upon recommendation and information submitted by the Committee or other information available to AMS.

The Committee met on June 5, 2024, and unanimously recommended 2024-2025 fiscal period expenditures of $99,522 and an assessment rate of $0.003 per hundredweight of Idaho Eastern-Oregon potatoes handled for the 2024-2025 and subsequent fiscal periods. In comparison, the budgeted expenditures for fiscal period 2023-2024 were $99,703. The assessment rate of $0.003 per hundredweight is $0.001 higher than the rate currently in effect. The Committee recommended increasing the assessment rate to better align assessment revenue with budgeted expenses and to replenish reserves which were depleted between August 2017 and June 2024. The Committee estimates shipments for the 2024-2025 season to be approximately 34,000,000 hundredweight, an increase from the 28,167,500 hundredweight handled for the 2023-2024 fiscal period.

The major expenditures recommended by the Committee for the 2024-2025 fiscal period include $75,489 in administrative expenses; $10,013 for operational expenses; $4,670 for insurance/banking expenses; $4,000 for annual audit/compliance expenses; $2,950 for committee travel expenses and $2,400 for IT support. For comparison, budgeted expenses for these items during the 2023-2024 fiscal period were $74,960, $10,013, $4,880, $4,500, $2,950, and $2,400, respectively.

The estimated 34,000,000 hundredweight of Idaho-Eastern Oregon potatoes from the 2024-2025 crop is expected to generate $102,000 in assessment revenue at the new assessment rate (34,000,000 hundredweight of potatoes multiplied by $0.003 assessment rate). The assessment rate increase should be appropriate to ensure the Committee has sufficient revenue to fully fund its recommended 2024-2025 fiscal period budgeted expenditures and begin replenishing the Committee's reserve funds. The reserve shall be established at an amount not to exceed approximately one fiscal period's budgeted expenses.

The Committee derived the recommended assessment rate by considering anticipated fiscal period expenses, expected shipments of potatoes, and the amount of funds available in the financial reserve. Income derived from handler assessments ($102,000) should be adequate to cover budgeted expenses ($99,522). Funds available in the financial reserve (currently about $80,000) will be kept within the maximum permitted by the Order (approximately one fiscal period's budgeted expenses as authorized in § 945.44).

The assessment rate will continue in effect indefinitely unless modified, suspended, or terminated by AMS upon recommendation and information submitted by the Committee or other available information. Although this assessment rate will be in effect for an indefinite period, the Committee will continue to meet prior to or during each fiscal period to recommend a budget of expenses and consider recommendations for modification of the assessment rate. The dates and times of Committee meetings are available from the Committee or AMS. Committee meetings are open to the public and interested persons may express their views at these meetings. AMS will evaluate Committee recommendations and other available information to determine whether modification of the assessment rate is needed. Further rulemaking would be undertaken as necessary. The Committee's 2024-2025 fiscal period budget, and those for subsequent fiscal periods, will be reviewed and, as appropriate, approved by AMS.

Pursuant to requirements set forth in the Regulatory Flexibility Act (RFA) (5 U.S.C. 601-612), AMS has considered the economic impact of this final rule on small entities. Accordingly, AMS has prepared this final regulatory flexibility analysis.

The purpose of the RFA is to fit regulatory actions to the scale of businesses subject to such actions in order that small businesses will not be unduly or disproportionately burdened. Marketing orders issued pursuant to the Act, and the rules issued thereunder, are unique in that they are brought about through group action of essentially small entities acting on their own behalf.

There are approximately 450 producers of Idaho-Eastern Oregon potatoes in the production area and 32 handlers subject to regulation under the Order. At the time this analysis was prepared, the Small Business Administration (SBA) defined small agricultural service firms as those having annual receipts equal to or less than $34,000,000 (North American Industry Classification System (NAICS) code 115114, Postharvest Crop Activities), and small agricultural producers of potatoes as those having annual receipts equal to or less than $4,250,000 (NAICS code 111211, Potato Farming) (13 CFR 121.201).

According to the National Agricultural Statistics Service (NASS), the average annual producer price received for fresh market potatoes in Idaho, and Malheur County, Oregon, in 2022, the most recent full year for which there is NASS data, was $12.50 per hundredweight. Total shipments of Idaho-Eastern Oregon potatoes for the 2021-2022 season were reported by the Committee to be 28,167,500 hundredweight. Using the average producer price from 2022, the total 2021-2022 crop value of Idaho-Eastern Oregon potatoes could therefore be estimated to be $352,093,750 (28,167,500 hundredweight times $12.50 per hundredweight). Dividing the crop value by the estimated number of producers (450) yields an estimated average receipt per producer of $782,431. This figure is well below the SBA small agricultural producer threshold of $4,250,000 in annual receipts. Assuming a normal distribution, this provides evidence that a large majority of potato producers would likely be considered small agricultural producers according to the SBA definition.

According to AMS Market News data, the reported average free on board (FOB) price for potatoes from Idaho-Eastern Oregon over the 2021-2022 fiscal period was $15.68 per 50-pound carton, depending upon variety, size and grade, and shipping date. Multiplying this figure by 2 (to adjust to hundredweight) yields an average FOB price of $31.36 per hundredweight for the 2021-2022 fiscal period. Multiplying the 2021-2022 Idaho-Eastern Oregon potato production of 28,167,500 hundredweight by the estimated average price per hundredweight of $31.36 equals $883,332,800. Dividing this figure by 32 regulated handlers yields estimated average annual handler receipts of $27,604,150 ($883,332,800 divided by 32 handlers), which is below the SBA threshold for small agricultural service firms. Therefore, according to the above data and assuming a normal distribution, most of the producers, and many of the handlers, of Idaho-Eastern Oregon potatoes may be classified as small entities.

This rule increases the assessment rate collected from handlers for the 2024-2025 and subsequent fiscal periods from $0.002 to $0.003 per hundredweight of Idaho-Eastern Oregon potatoes. The Committee unanimously recommended 2024-2025 fiscal period expenditures of $99,522 and an assessment rate of $0.003 per hundredweight of Idaho-Eastern Oregon potatoes handled. The new assessment rate of $0.003 per hundredweight is $0.001 higher than the rate currently in effect. The Committee estimates the industry will handle 34,000,000 hundredweight of Idaho-Eastern Oregon potatoes during the 2024-2025 fiscal period. Thus, the $0.003 per hundredweight rate should provide $102,000 in assessment income (34,000,000 hundredweight multiplied by $0.003). The Committee expects that income generated from handler assessments will be sufficient to meet budgeted expenditures for the 2024-2025 fiscal period.

The major expenditures recommended by the Committee for the 2024-2025 fiscal period include $75,489 in administrative expenses; $10,013 for operational expenses; $4,670 for insurance/banking expenses; $4,000 for annual audit/compliance expenses; $2,950 for committee travel expenses and $2,400 for IT support. For comparison, budgeted expenses for these items during the 2023-2024 fiscal period were $74,960, $10,013, $4,880, $4,500, $2,950, and $2,400, respectively.

In recent years, the Committee has utilized reserve funds to partially fund its budgeted expenditures. The Committee recommended increasing the assessment rate to fully fund 2024-2025 fiscal period budgeted expenditures and replenish the reserve funds. This action is expected to add an estimated $2,478 to the Committee's financial reserve fund. The reserve shall be established at an amount not to exceed approximately one fiscal period's budgeted expenses.

Prior to arriving at this budget and assessment rate recommendation, the Committee discussed various alternatives, including maintaining the current assessment rate of $0.002 per hundredweight and increasing the assessment rate by different amounts. However, the Committee determined that the assessment rate as established herein will fully fund budgeted expenses and replenish reserves to appropriate levels. The assessment rate of $0.003 per hundredweight of Idaho-Eastern Oregon potatoes was derived by considering anticipated expenses, the projected volume of assessable Idaho-Eastern Oregon potatoes, the projected monetary balance held in reserve, and additional pertinent factors.

A review of NASS information indicates that the average producer price for the 2021-2022 fiscal period was $12.50 per hundredweight of potatoes in the production area. Therefore, utilizing the assessment rate of $0.003 per hundredweight, assessment revenue for the 2021-2022 fiscal period, as a percentage of total producer revenue, would have been approximately 0.024 percent of total producer revenue ($0.003 divided by $12.50 multiplied by 100).

This action increases the assessment obligation imposed on Idaho-Eastern Oregon potato handlers. Assessments are applied uniformly on all handlers, and some of the costs may be passed on to producers. However, these costs are expected to be offset by the benefits derived by the operation of the Order.

The Committee's meetings are widely publicized throughout the production area. The Idaho-Eastern Oregon potato industry and all interested persons are invited to attend the meetings and participate in Committee deliberations on all issues. Like all Committee meetings, the June 5, 2024, meeting was a public meeting and all entities, both large and small, were able to express views on this issue. Finally, interested persons were invited to submit comments on this rule, including the regulatory and information collection impacts of this action on small businesses.

In accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. chapter 35), the Order's information collection requirements have been previously approved by OMB and assigned OMB No. 0581-0178, Vegetable and Specialty Crops. No changes in those requirements will be necessary as a result of this final rule. Should any changes become necessary, they would be submitted to OMB for approval.

This final rule will not impose any additional reporting or recordkeeping requirements on either small or large Idaho-Eastern Oregon potato handlers. As with all Federal marketing order programs, reports and forms are periodically reviewed to reduce information requirements and duplication by industry and public sector agencies.

AMS is committed to complying with the E-Government Act to promote the use of the internet and other information technologies and to provide increased opportunities for citizen access to Government information and services, and for other purposes.

AMS has not identified any relevant Federal rules that duplicate, overlap, or conflict with this final rule.

A proposed rule concerning this action published in the Federal Register on September 27, 2024 (89 FR 79175). Copies of the proposed rule were provided to all Idaho-Eastern Oregon potato handlers. In addition, the proposal was made available through the internet by AMS and the Office of the Federal Register via https://www.regulations.gov. A 30-day comment period ending October 28, 2024, was provided for interested persons to respond to the proposal. AMS received one comment during the comment period that did not address the merits of the proposal. Accordingly, AMS made no changes to the rule.

A small business guide on complying with fruit, vegetable, and specialty crop marketing agreements and orders may be viewed at: https://www.ams.usda.gov/rulesregulations/moa/small-businesses. Any questions about the compliance guide should be sent to Antoinette Carter at the previously-mentioned address in the FOR FURTHER INFORMATION CONTACT section.

After consideration of all relevant material presented, including the information and recommendations submitted by the Committee and other available information, AMS has determined that this rule tends to effectuate the declared policy of the Act.

For the reasons set forth in the preamble, the Agricultural Marketing Service amends 7 CFR part 945 as follows:

This direct final rule is issued under section 8e of the Agricultural Marketing Agreement Act of 1937, as amended (7 U.S.C. 601-674), hereinafter referred to as the “Act”. Section 8e provides that whenever certain specified commodities, including walnuts, are regulated under a Federal marketing order, imports of these commodities into the United States are prohibited unless they meet the same or comparable grade, size, quality, or maturity requirements as those in effect for domestically produced commodities. Marketing Order No. 984 (referred to as the “Order”) regulates the handling of walnuts grown in California (7 CFR part 984). The California Walnut Board (Board) locally administers the Order and is comprised of growers and handlers of California walnuts operating within the area of production and a public member.

The Agricultural Marketing Service (AMS) is issuing this direct final rule in conformance with Executive Order 12866, as amended by Executive Order 13563. Executive Orders 12866 and 13563 direct agencies to assess costs and benefits of available regulatory alternatives and, if regulation is necessary, to select regulatory approaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and equity). Executive Order 13563 emphasizes the importance of quantifying both costs and benefits, reducing costs, harmonizing rules, and promoting flexibility. This action falls within a category of regulatory actions that the Office of Management and Budget (OMB) exempted from Executive Order 12866 review.

This direct final rule has been reviewed under Executive Order 13175, “Consultation and Coordination with Indian Tribal Governments,” which requires Federal agencies to consider whether their rulemaking actions would have Tribal implications. AMS has determined that this rule is unlikely to have substantial direct effects on one or more Indian Tribes, on the relationship between the Federal government and Indian Tribes, or on the distribution of power and responsibilities between the Federal government and Indian Tribes.

This direct final rule has been reviewed under Executive Order 12988, “Civil Justice Reform.” This rule is not intended to have retroactive effect.

This direct final rule stays the regulation governing imports of walnuts in order to align the walnut import regulation with handling regulations prescribed under the Order. On October 28, 2021, the Board recommended formal rulemaking to amend the Order and submitted five proposed amendments to AMS. Among the Board's proposals were the removal of grade, quality, size, and inspection requirements for walnuts handled under the Order. AMS held a public hearing on these proposals on April 19 and 20, 2022. In preparation for this hearing, AMS published a notification of hearing on proposed rulemaking on April 1, 2022 (87 FR 19020), providing information for how to submit testimony and attend the proceedings. Nine industry witnesses testified at the hearing. All witnesses expressed their support for the proposed amendments. The witnesses, Board, and the walnut industry were aware that a corresponding change would need to be made with respect to the walnut import regulation, as required by section 8e of the Act, when they made the recommendation to remove handling regulation requirements from the Order.

Based upon the record of hearing, AMS published a recommended decision, with an opportunity to file exceptions, on October 25, 2022 (87 FR 64385). AMS subsequently published a proposed rule and referendum order on March 7, 2023 (88 FR 14083). AMS then conducted a grower referendum with a voting period of April 3 through April 21, 2023. The proposed amendments to remove grade, quality, size, and inspection requirements from the Order were supported by approximately 81 percent of growers voting in the referendum, accounting for 88 percent of the volume represented by participating growers. Finally, AMS published a final rule on August 21, 2023, to amend the Order as proposed (88 FR 56745). A corresponding change to the walnut import regulation was required pursuant to section 8e of the Act but was not incorporated into the final rule referenced above. This direct final rule addresses the import walnut import regulations.

This direct final rule indefinitely stays regulations governing the importation of walnuts into the United States. Pursuant to section 8e of the Act, whenever a marketing order contains any terms or conditions regulating the grade, size, quality, or maturity of certain commodities produced in the United States (including walnuts), the importation of any such commodity “shall be prohibited unless it complies with the grade, size, quality, and maturity provisions of such order or comparable restrictions”. Because the Order no longer contains any such terms or conditions, it is necessary that a corresponding change be made to 7 CFR 999.100 with respect to the grade, quality, size, and inspection requirements imposed on walnuts imported into the United States. Under § 984.50 of the amended Order, the Board retains authority to recommend regulations to establish new grade, quality, size, and maturity requirements, subject to approval of the Secretary. Therefore, walnut import regulations under 7 CFR 999.100 will be stayed and not eliminated. Should the Board recommend reestablishment of handling regulations under the Order, which would require a corresponding lifting of the suspension on the walnut import regulation, AMS would review any such recommendation and proceed with rulemaking as appropriate. In accordance with section 8e of the Act, AMS would submit any subsequent proposal to the United States Trade Representative for concurrence prior to making a corresponding change to the import requirements. In addition, AMS has notified the United States Trade Representative of this current action.

Pursuant to requirements set forth in the Regulatory Flexibility Act (RFA) (5 U.S.C. 601-612), AMS has considered the economic impact of this action on small entities. Accordingly, AMS has prepared this regulatory flexibility analysis.

The purpose of the RFA is to fit regulatory actions to the scale of business subject to such actions in order that small businesses will not be unduly or disproportionately burdened. At the time this analysis was prepared, the Small Business Administration (SBA) defined small agricultural service firms, which would include walnut importers, as those having annual receipts of less than $34,000,000 (North American Industry Classification System (NAICS) code 115114, Postharvest Crop Activities) (13 CFR 121.201).

USDA's Economic Research Service reported that approximately 1,210,000 pounds of fresh or dried walnuts were imported during the 2023-2024 season with a reported total value of $4,693,000. According to AMS' Compliance Enforcement Management System, approximately 23 firms imported fresh or dried walnuts into the United States over this same period. Using that data, the average revenue for each of the 23 walnut importers would have been approximately $204,043 ($4,693,000 divided by 23), which is below the $34,000,000 SBA threshold for small agricultural service firms. As such, all walnut importers may be considered small business entities according to current SBA definitions.

This direct final rule indefinitely stays regulations governing the importation of walnuts into the United States. This action will not impose any additional costs or regulatory burden on the industry, including either large or small walnut importers. Should the Board recommend reestablishment of handling regulations under the Order, which would require a corresponding lifting of the suspension on the walnut import regulation, AMS would review any such recommendation and proceed with rulemaking, as appropriate. In accordance with section 8e of the Act, AMS would submit any such proposal to the United States Trade Representative for concurrence prior to making a corresponding change to the import requirements.

This rule would not impose any additional reporting or recordkeeping requirements on walnut importers. As with all Federal marketing order programs, reports and forms are periodically reviewed to reduce information requirements and duplication by industry and public sector agencies. In addition, USDA has not identified any relevant Federal rules that duplicate, overlap, or conflict with this final rule.

AMS is committed to complying with the E-Government Act, to promote the use of the internet and other information technologies to provide increased opportunities for citizen access to Government information and services, and for other purposes.

AMS is issuing this rule as a direct final rule. Although the Administrative Procedure Act (APA) generally requires notice and comment rulemaking, section 553 of the APA provides an exception when the agency, for good cause, finds that notice and public procedure are “impracticable, unnecessary, or contrary to the public interest.” 5 U.S.C. 553(b)(B). AMS concludes that general notice and comment is unnecessary here because this is a noncontroversial action, and AMS anticipates no adverse comment. The purpose of this direct final rule is merely to align the walnut import regulations with those under the Order, as amended, and as required under the Act. This is a regulatory relaxation, and these changes should have been incorporated into the final rule published on August 21, 2023 (88 FR 56745).

A 30-day comment period is provided to allow comment on the changes to the walnut import regulations herein. This period is deemed appropriate for the reasons stated above and because an amendment is required to stay the grade, quality, size, and inspection requirements on imported walnuts to align with the requirements in effect for domestic walnuts produced under the Order, as amended. If no significant adverse comments are received, this direct final rule will become effective on the effective date, without further action or notice. If significant adverse comments are received, AMS will publish a timely withdrawal of the amendment in the Federal Register .

In accordance with section 8e of the Act, the United States Trade Representative has concurred with the issuance of this direct final rule.

For the reasons set forth in the preamble, the Agricultural Marketing Service amends 7 CFR part 999 as follows:

The FAA's authority to issue rules regarding aviation safety is found in Title 49 of the United States Code. Subtitle I, Section 106 describes the authority of the FAA Administrator. Subtitle VII, Aviation Programs, describes in more detail the scope of the agency's authority. This rulemaking is promulgated under the authority described in Subtitle VII, Part A, Subpart I, Section 40103. Under that section, the FAA is charged with prescribing regulations to assign the use of the airspace necessary to ensure the safety of aircraft and the efficient use of airspace. This regulation is within the scope of that authority as it makes the necessary updates for airspace areas within the National Airspace System.

FAA Order JO 7400.11, Airspace Designations and Reporting Points, incorporated by reference in 14 CFR 71.1, is published yearly. Amendments referred to as “effective date straddling amendments” were published under Order JO 7400.11J (dated July 31, 2024, and effective September 15, 2024), but became effective under Order JO 7400.11K (dated August 4, 2025, and effective September 15, 2025). This action incorporates these rules into the current FAA Order JO 7400.11K.

Accordingly, as this is an administrative correction to update final rule amendments into FAA Order JO 7400.11K, notice and public procedure under 5 U.S.C. 553(b) are unnecessary. Also, to bring these rules and legal descriptions current, I find that good cause exists, under 5 U.S.C. 553(d), for making this amendment effective in less than 30 days.

This document amends FAA Order JO 7400.11K, Airspace Designations and Reporting Points, which is incorporated by reference in 14 CFR 71.1 on an annual basis. This document amends the current version of that order, FAA Order JO 7400.11K, dated July August 4, 2025, and effective September 15, 2025. These amendments will be published in the next update to FAA Order JO 7400.11. FAA Order JO 7400.11K, which lists Class A, D, C, D, and E airspace areas, air traffic service routes, and reporting points, is publicly available as listed in the ADDRESSES section of this document.

This action amends 14 CFR part 71 by incorporating certain final rules into the current FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025, which are depicted on aeronautical charts.

The FAA has determined that this regulation only involves an established body of technical regulations for which frequent and routine amendments are necessary to keep them operationally current. It, therefore: (1) is not a “significant regulatory action” under Executive Order 12866; (2) is not a “significant rule” under DOT Regulatory Policies and Procedures (44 FR 11034; February 26, 1979); and (3) does not warrant preparation of a regulatory evaluation as the anticipated impact is so minimal. Since this is a routine matter that only affects air traffic procedures and air navigation, it is certified that this rule, when promulgated, does not have a significant economic impact on a substantial number of small entities under the criteria of the Regulatory Flexibility Act.

1. For Docket No. FAA-2025-0400; Airspace Docket No. 25-AEA-4 (90 FR 23273; June 2, 2025) (corrected 90 FR 40966; August 22, 2025).

a. In the final rule amending 14 CFR part 71 published on June 2, 2025 (90 FR 23273) (corrected 90 FR 40966; August 22, 2025), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on June 2, 2025 (90 FR 23273) (corrected 90 FR 40966; August 22, 2025), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on June 2, 2025 (90 FR 23273) (corrected 90 FR 40966; August 22, 2025), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on June 2, 2025 (90 FR 23273) (corrected 90 FR 40966; August 22, 2025), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

2. For Docket No. FAA-2025-1092; Airspace Docket No. 25-AEA-10 (90 FR 23276; June 2, 2025).

a. In the final rule amending 14 CFR part 71 published on June 2, 2025 (90 FR 23276), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on June 2, 2025 (90 FR 23276), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on June 2, 2025 (90 FR 23276), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on June 2, 2025 (90 FR 23276), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

3. For Docket No. FAA-2025-1171; Airspace Docket No. 25-ANE-6 (90 FR 24223; June 9, 2025).

a. In the final rule amending 14 CFR part 71 published on June 9, 2025 (90 FR 24223), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on June 9, 2025 (90 FR 24223), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on June 9, 2025 (90 FR 24223), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on June 9, 2025 (90 FR 24223), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

4. For Docket No. FAA-2025-0129; Airspace Docket No. 25-ANE-2 (90 FR 24222; June 9, 2025).

a. In the final rule amending 14 CFR part 71 published on June 9, 2025 (90 FR 24222), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on June 9, 2025 (90 FR 24222), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on June 9, 2025 (90 FR 24222), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points” remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on June 9, 2025 (90 FR 24222), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

5. For Docket No. FAA-2025-0606; Airspace Docket No. 25-AEA-6 (90 FR 24740; June 12, 2025).

a. In the final rule amending 14 CFR part 71 published on June 12, 2025 (90 FR 24740) for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on June 12, 2025 (90 FR 24740), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on June 12, 2025 (90 FR 24740), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on June 12, 2025 (90 FR 24740), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

6. For Docket No. FAA-2025-0609; Airspace Docket No. 25-AEA-7 (90 FR 25138; June 16, 2025).

a. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25138), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25138), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25138), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25138), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

7. For Docket No. FAA-2025-0670; Airspace Docket No. 25-AGL-4 (90 FR 25137; June 16, 2025).

a. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25137), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25137), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25137), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25137), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

8. For Docket No. FAA-2025-0775; Airspace Docket No. 25-AGL-6 (90 FR 25134; June 16, 2025).

a. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25134), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25134), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25134), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25134), for each instance of the words “FAA Order JO 7400.11J” remove those words and add in their place “FAA Order JO 7400.11K”.

9. For Docket No. FAA-2025-0776; Airspace Docket No. 25-AGL-7 (90 FR 25136; June 16, 2025).

a. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25136), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25136), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25136), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on June 16, 2025 (90 FR 25136), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

10. For Docket No. FAA-2025-0405; Airspace Docket No. 24-ANM-122 (90 FR 26202; June 20, 2025).

a. In the final rule amending 14 CFR part 71 published on June 20, 2025 (90 FR 26202), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on June 20, 2025 (90 FR 26202), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on June 20, 2025 (90 FR 26202), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on June 20, 2025 (90 FR 26202), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

11. For Docket No. FAA-2025-0769; Airspace Docket No. 25-ASO-5 (90 FR 29422; July 3, 2025).

a. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29422), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29422), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29422), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29422), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

12. For Docket No. FAA-2025-0182; Airspace Docket No. 22-AAL-75 (90 FR 29419; July 3, 2025).

a. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29419), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29419), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29419), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29419), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

13. For Docket No. FAA-2025-0183; Airspace Docket No. 23-AAL-66 (90 FR 29420; July 3, 2025).

a. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29420), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29420), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

c. In the final rule amending 14 CFR part 71 published on July 3, 2025 (90 FR 29420), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

14. For Docket No. FAA-2025-0931; Airspace Docket No. 25-ASO-10 (90 FR 29719; July 7, 2025).

a. In the final rule amending 14 CFR part 71 published on July 7, 2025 (90 FR 29719), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 7, 2025 (90 FR 29719), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on July 7, 2025 (90 FR 29719), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on July 7, 2025 (90 FR 29719), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

15. For Docket No. FAA-2025-0099; Airspace Docket No. 24-ANM-124 (90 FR 30204; July 9, 2025).

a. In the final rule amending 14 CFR part 71 published on July 9, 2025 (90 FR 30204), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 9, 2025 (90 FR 30204), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on July 9, 2025 (90 FR 30204), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place ” FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on July 9, 2025 (90 FR 30204), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

16. For Docket No. FAA-2025-0271; Airspace Docket No. 25-AEA-2 (90 FR 30590; July 10, 2025).

a. In the final rule amending 14 CFR part 71 published on July 10, 2025 (90 FR 30590), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 10, 2025 (90 FR 30590), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on July 10, 2025 (90 FR 30590), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place ” FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on July 10, 2025 (90 FR 30590), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

17. For Docket No. FAA-2024-2679; Airspace Docket No. 24-AAL-110 (90 FR 31141; July 14, 2025).

a. In the final rule amending 14 CFR part 71 published on July 14, 2025 (90 FR 31141), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 14, 2025 (90 FR 31141), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on July 14, 2025 (90 FR 31141), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on July 14, 2025 (90 FR 31141), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

18. For Docket No. FAA-2024-2738; Airspace Docket No. 24-AAL-99 (90 FR 31853; July 16, 2025).

a. In the final rule amending 14 CFR part 71 published on July 16, 2025 (90 FR 31853), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 16, 2025 (90 FR 31853), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on July 16, 2025 (90 FR 31853), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place ” FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on July 16, 2025 (90 FR 31853), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

19. For Docket No. FAA-2025-1021; Airspace Docket No. 25-ANE-5 (90 FR 33267; July 17, 2025).

a. In the final rule amending 14 CFR part 71 published on July 17, 2025 (90 FR 33267), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 17, 2025 (90 FR 33267), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on July 17, 2025 (90 FR 33267), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on July 17, 2025 (90 FR 33267), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

20. For Docket No. FAA-2025-1845; Airspace Docket No. 25-AEA-13 (90 FR 34180; July 21, 2025).

a. In the final rule amending 14 CFR part 71 published on July 21, 2025 (90 FR 34180), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 21, 2025 (90 FR 34180), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on July 21, 2025 (90 FR 34180), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on July 21, 2025 (90 FR 34180), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

21. For Docket No. FAA-2024-2591; Airspace Docket No. 24-AGL-26 (90 FR 35234; July 25, 2025).

a. In the final rule amending 14 CFR part 71 published on July 25, 2025 (90 FR 35234), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on July 25, 2025 (90 FR 35234), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on July 25, 2025 (90 FR 35234), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place ” FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on July 25, 2025 (90 FR 35234), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

22. For Docket No. FAA-2025-0767; Airspace Docket No. 25-AEA-5 (90 FR 36101; August 1, 2025).

a. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36101), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36101), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36101), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36101), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

23. For Docket No. FAA-2025-0932; Airspace Docket No. 25-ASO-9 (90 FR 36102; August 1, 2025).

a. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36102), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36102), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36102), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36102), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

24. For Docket No. FAA-2025-0946; Airspace Docket No. 25-ASO-11 (90 FR 36104; August 1, 2025).

a. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36104), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36104), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36104), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on August 1, 2025 (90 FR 36104), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

25. For Docket No. FAA-2025-1276; Airspace Docket No. 25-AGL-12 (90 FR 38393; August 8, 2025).

a. In the final rule amending 14 CFR part 71 published on August 8, 2025 (90 FR 38393), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on August 8, 2025 (90 FR 38393), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on August 8, 2025 (90 FR 38393), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on August 8, 2025 (90 FR 38393), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

26. For Docket No. FAA-2025-1275; Airspace Docket No. 25-AGL-11 (90 FR 41298; August 25, 2025).

a. In the final rule amending 14 CFR part 71 published on August 25, 2025 (90 FR 41298), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on August 25, 2025 (90 FR 41298), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on August 25, 2025 (90 FR 41298), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on August 25, 2025 (90 FR 41298), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

27. For Docket No. FAA-2025-0174; Airspace Docket No. 25-ASW-1 (90 FR 42527; September 3, 2025).

a. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42527), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42527), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42527), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

28. For Docket No. FAA-2023-2269; Airspace Docket No. 23-ASO-4 (90 FR 42528; September 3, 2025).

a. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42528), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42528), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42528), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42528), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

29. For Docket No. FAA-2025-0141; Airspace Docket No. 24-AGL-23 (90 FR 42531; September 3, 2025).

a. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42531), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42531), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42531), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on September 3, 2025 (90 FR 42531), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

30. For Docket No. FAA-2024-2361; Airspace Docket No. 22-AAL-83 (90 FR 43546; September 10, 2025).

a. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43546), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43546), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43546), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43546), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

31. For Docket No. FAA-2025-0295; Airspace Docket No. 24-AEA-12 (90 FR 43548; September 10, 2025).

a. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43548), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43548), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43548), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43548), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

32. For Docket No. FAA-2025-0371 Airspace Docket No. 25-ANM-128 (90 FR 43550; September 10, 2025).

a. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43550), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points, dated July 31, 2024, and effective September 15, 2024” remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points, dated August 4, 2025, and effective September 15, 2025”.

b. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43550), for each instance of the words “FAA Order JO 7400.11J, dated July 31, 2024, and effective September 15, 2024”, remove those words and add in their place “FAA Order JO 7400.11K, dated August 4, 2025, and effective September 15, 2025”.

c. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43550), for each instance of the words “FAA Order JO 7400.11J, Airspace Designations and Reporting Points”, remove those words and add in their place “FAA Order JO 7400.11K, Airspace Designations and Reporting Points”.

d. In the final rule amending 14 CFR part 71 published on September 10, 2025 (90 FR 43550), for each instance of the words “FAA Order JO 7400.11J”, remove those words and add in their place “FAA Order JO 7400.11K”.

This final rule adopts as permanent, with two changes, the Alcohol and Tobacco Tax and Trade Bureau's (TTB's) temporary regulations implementing changes to the Internal Revenue Code of 1986 (IRC) pursuant to the Taxpayer Certainty and Disaster Tax Relief Act of 2020. TTB published the temporary rule, T.D. TTB-186, in the Federal Register on September 23, 2022, at 87 FR 58021, along with a concurrent notice of proposed rulemaking, Notice No. 215, at 87 FR 58043, soliciting comments on the temporary regulations and proposing a clarifying change.

The temporary regulations established procedures for claiming reduced tax rates and tax credits established under the Craft Beverage Modernization Act (CBMA) (collectively, “tax benefits” or “CBMA tax benefits”) for imported alcohol products entered for consumption  1 in the United States beginning in 2023.

The CBMA tax benefits were first made available in 2018, through the Tax Cuts and Jobs Act (Pub. L. 115-97). 2 These CBMA provisions established reduced tax rates and tax credits applicable to specified limited quantities of domestic and foreign producers' distilled spirits, wine, and beer. These quantities are subject to controlled group limitations, which are described more fully later in this document. Domestic producers are eligible to apply the CBMA tax benefits when they pay tax to TTB. For imported products, foreign producers must assign tax benefits to importers of their products, who then must elect to take them. Beginning in 2018, U.S. Customs and Border Protection (CBP) administered these provisions for imported alcohol and established procedures for foreign producers to assign tax benefits to importers, as well as for importers to receive the benefits and apply them at the time of entry.

The CBMA tax benefits for imported alcohol products  3 are as follows:

• Each foreign distilled spirits producer may assign a limited quantity of tax benefits in the form of reduced tax rates to importers of their products. The reduced tax rates may be assigned for the first 22,230,000 proof gallons of that foreign producer's production imported into the United States in a calendar year. These rates are, for each foreign producer, $2.70 per proof gallon on the first 100,000 proof gallons, and $13.34 per proof gallon on the next 22,130,000 proof gallons, imported into the United States.

• Each foreign wine producer may assign a limited quantity of tax benefits in the form of tax credits to importers of their products. The tax credits may be assigned for the first 750,000 wine gallons of that producer's production imported into the United States in a calendar year. The credits are, for each foreign producer, $1 per wine gallon on the first 30,000 wine gallons of wine imported, 90 cents on the next 100,000 wine gallons imported, and 53.5 cents on the next 620,000 wine gallons imported. The tax credits apply to all wine tax rates, 4 except that CBMA provides for adjusted credits for imported wine eligible for the hard cider tax rate (6.2 cents, 5.6 cents, and 3.3 cents, respectively, for each of the above quantities).

• Each foreign brewer may assign a limited quantity of tax benefits in the form of a reduced tax rate of $16 per barrel. This reduced tax rate may be assigned to importers for the first 6,000,000 barrels produced by that foreign producer and imported into the United States in a calendar year.

These CBMA tax benefits first applied to calendar years 2018 and 2019. 5

Prior to their initial expiration date in 2019, the CBMA tax benefits were extended and finally made permanent through the Tax Relief Act of 2020. 6

In addition to making the CBMA tax benefits permanent, the Tax Relief Act of 2020 transferred responsibility for administering CBMA tax benefits for imported alcohol from CBP to the Department of the Treasury (Treasury) as of January 1, 2023. 7 The Tax Relief Act of 2020 amendments also changed the way importers could take advantage of CBMA tax benefits, requiring that importers pay the full tax rate  8 on imported alcohol products to CBP and then subsequently submit refund claims to obtain the tax benefit. This replaced the prior process by which importers could apply the CBMA tax benefit to tax payments made to CBP in connection with the entry of the products into the United States. Consequently, beginning January 1, 2023, importers began paying the full tax rate on imported alcohol products to CBP and submitting refund claims to TTB (as delegated by Treasury, see section I(C) of this document).

TTB's temporary regulations set forth the procedures under which foreign distilled spirits producers, wine producers, and brewers (collectively “foreign producers”) assign CBMA tax benefits to importers, and the procedures by which importers may receive the assignments and file refund claims with TTB to receive those benefits, starting in 2023. Generally, the temporary regulations: (1) Require foreign producers to register with TTB to assign tax benefits to importers; (2) establish the information foreign producers must submit to register and assign those benefits; and (3) establish the information that importers must provide to claim a refund based on the foreign producer's assignment of tax benefits to them. The information required in a claim includes information the importer will generally submit through CBP's Automated Commercial Environment (ACE) as part of the entry summary, 9 as well as information the importer submits directly to TTB with the claim.

The temporary regulations also include provisions to implement statutory limitations on CBMA tax benefits. For example, the CBMA tax benefits available for assignment by foreign producers are subject to controlled group limitations that apply to producers under common ownership. See 26 U.S.C. 5001(c)(3)(C), 5041(c)(4), and 5051(a)(5)(B). Accordingly, the temporary regulations require foreign producers to either certify that they are not under common ownership with other alcohol producers or to provide details about their owners when registering with TTB, as authorized by 26 U.S.C. 6038E. 10 The temporary regulations also address the statutory provisions that provide authority to revoke the eligibility of foreign producers to assign and importers to receive CBMA tax benefits if the foreign producer submits erroneous or fraudulent information that is material to qualifying for CBMA tax benefits. See 26 U.S.C. 5001(c)(3)(B)(iv), 5041(c)(6)(B)(iv), and 5051(a)(4)(B)(iv).

Since the effective date of the temporary regulations, TTB has administered the CBMA importer refund program within an online system, “myTTB.”  11 Using myTTB, foreign producers register, receive a TTB-issued Foreign Producer ID, and assign the CBMA tax benefits to importers. Importers then use myTTB to obtain any tax benefits assigned to them. Once the importer has imported the products to which the assigned tax benefit applied, the importer uses the myTTB system to submit refund claims. To streamline submission and validation of an importer's claim, myTTB links the foreign producer's assignment information with the importer's entry data submitted in ACE, allowing importers to see the relevant ACE data and identify the specific entries for which they may submit a CBMA claim.

Since the initial launch of the myTTB foreign producer registration and assignment system in October 2022, over 23,000 foreign producer registrations have been submitted to TTB from 129 countries. Foreign producers have submitted over 70,000 assignments of CBMA tax benefits to over 2,200 importers. Since the initial launch of the myTTB CBMA importer refund claims system in April 2023, over 20,000 valid claims have been submitted by U.S. importers and, as of August 2025, TTB has paid over $679 million in refunds on those claims. As of August 2025, the median processing time for claims over the life of the program has been 16 days with approximately 24 percent of system submitted claims processed using automated validation, leading to claim payments to importers in typically under a week. Processing times have declined as the program has matured. In fiscal year 2025 TTB has achieved an automated validation rate of 66 percent, with over 77 percent of claims processed within 15 days and over 99 percent of claims processed within 45 days.

Based on program performance to date as well as comments received in response to Notice No. 215, TTB is finalizing the temporary regulations as published with only two changes. First, TTB is finalizing the proposed amendment included in Notice No. 215 that clarifies that a foreign producer “may not assign CBMA tax benefits on distilled spirits, wine, or beer unless it produced the product.” Second, TTB is extending the time period for foreign producers to submit CBMA tax benefit assignments for an additional three months, that is, through the first calendar quarter of the year following the calendar year for which the benefits are assigned.

TTB regulates, among other things, the importation of distilled spirits, wine, and malt beverages  12 pursuant to the Federal Alcohol Administration Act (FAA Act). TTB also administers the provisions of the IRC with respect to the taxation of domestically produced distilled spirits, wine, and beer. 13

The FAA Act requires a TTB permit before engaging in certain activities related to distilled spirits, wine, and malt beverages, including importation. See 27 U.S.C. 203(a). Section 203(a) provides that it shall be unlawful, except pursuant to a “basic permit,” to engage in the business of importing into the United States distilled spirits, wine, or malt beverages. Section 203(a) also states that it is unlawful for any person so engaged to sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, imported distilled spirits, wine, or malt beverages without a basic permit. Because many—but not all—alcohol products that are subject to tax under the IRC fall under the FAA Act definitions of distilled spirits, wine, and malt beverages, most—but not all—alcohol importers are required to obtain a TTB importer's basic permit under the FAA Act. 14

Chapter 51 of the IRC pertains to the taxation and regulation of distilled spirits, wine, and beer. The IRC imposes a Federal excise tax on all distilled spirits, wine, and beer manufactured in or imported into the United States. See 26 U.S.C. 5001, 5041, and 5051, respectively. The tax on distilled spirits, wine, and beer either imported from foreign countries or brought into the United States from beyond the customs territory of the United States, as defined in 19 CFR 101.1, including the U.S. Virgin Islands, is generally collected by CBP along with any import duties as part of CBP's exercise of its delegated customs revenue functions. 15 See Treasury Order 100-20, “Delegation of Customs revenue functions to Homeland Security,” dated October 30, 2024.

The IRC provides general authority to the Secretary of the Treasury (Secretary) to issue regulations to carry out the provisions of the IRC. See 26 U.S.C. 7805(a). With respect to the tax benefits available under CBMA to foreign producers and importers, the IRC directs the Secretary to issue rules, regulations, and procedures as appropriate for the assignment of such tax benefits. See 26 U.S.C. 5001(c)(3), 5041(c)(6), and 5051(a)(4). Additionally, these include procedures for allowing a foreign producer to assign and an importer to receive CBMA tax benefits; limitations to ensure that the quantity of products for which a foreign producer assigns reduced rates does not exceed the statutory quantity limitations on such rates; requirements for foreign producers to provide any information the Secretary determines necessary and appropriate for making assignments; and procedures allowing for revocation of a foreign producer's eligibility to assign reduced rates based on erroneous or fraudulent information provided by the foreign producer that is material to qualifying for a reduced rate. Id. The IRC further provides specific authority for the Secretary to require foreign producers seeking to make assignments of CBMA tax benefits to provide information, at such time and in such manner, as the Secretary may prescribe, including information about the controlled group structure of such foreign producer. See 26 U.S.C. 6038E. An importer will only be allowed a refund for CBMA tax benefits if a foreign producer has elected to assign, and the importer has elected to receive, such benefits in accordance with these rules, regulations, and procedures. See, e.g., 26 U.S.C. 5001(c)(4)(C).

TTB administers these IRC and FAA Act provisions pursuant to section 1111(d) of the Homeland Security Act of 2002, as codified at 6 U.S.C. 531(d). In addition, the Secretary has delegated certain administrative and enforcement authorities to TTB through Treasury Order 120-01. Responsibility for collecting the excise taxes incident to the importation of distilled spirits, wines, and beer is vested by statute with the Secretary. See 26 U.S.C. 7801. Under the authority of the Homeland Security Act of 2002, the Secretary has delegated these customs revenue functions to the Secretary of Homeland Security. See Treasury Department Order 100-20. Accordingly, TTB regulations provide that such taxes are collected, accounted for, and deposited as internal revenue collections by CBP in accordance with CBP requirements. See 27 CFR 27.48; see also 27 CFR 26.200(d).

Sections 107(e) and (f) of the Tax Relief Act of 2020 set forth the Secretary's ability to delegate the implementation, administration, and rulemaking authority concerning the assignment of a foreign producer's CBMA benefits to importers, and the claims of importers seeking to receive those benefits, to “the Secretary's delegate within the Department of the Treasury.” Treasury delegated that authority to TTB. See Treasury Department Order 120-1.

TTB regulations implementing the applicable provisions of chapter 51 of the IRC are found in 27 CFR part 27. Specifically, this part contains requirements relative to the importation of distilled spirits, wine, and beer into the United States from foreign countries, including the information importers are required to submit upon importation and the records importers must keep. Regulations at 27 CFR part 26 implement chapter 51 of the IRC as it applies to distilled spirits, wine, and beer brought into the United States from the U.S. Virgin Islands.

TTB has authority under section 2(d) of the FAA Act, Public Law 74-401 (1935) “to prescribe such rules and regulations as may be necessary to carry out [its] powers and duties” under the FAA Act. The TTB regulations at 27 CFR part 1 implement the permit requirements of the FAA Act.

On September 23, 2022, TTB published in the Federal Register at 87 FR 58021, T.D. TTB-186 amending the regulations in 27 CFR parts 26 and 27. In the same issue of the Federal Register , TTB also requested public comments on the temporary rule via a notice of proposed rulemaking, Notice No. 215 (87 FR 58043). Notice No. 215 solicited comments on a proposed amendment to the temporary regulations at 27 CFR 27.262(c)(1), clarifying that a foreign producer “may not assign CBMA tax benefits on distilled spirits, wine, or beer unless it produced the product.”

TTB received 15 comments in response to Notice No. 215. Commenters included industry members, trade organizations, consulting firms, and a government agency, specifically: Three Badge Beverage Corp., B. United International Inc., the Small Business Administration (SBA) Office of Advocacy, New Zealand Winegrowers, the American Craft Spirits Association, Soley Beverage, the Beer Institute, the French Wine and Spirits Exporters Association, National Association of Beverage Importers, Inc., an individual, and 5 anonymous commenters.

Twelve commenters raised concerns about the financial implications of the CBMA imports refund program; three commenters raised other questions or concerns regarding importers' interactions with TTB's CBMA import refund program; and six commenters raised questions or concerns regarding the interaction of foreign producers with the program. The specific questions and concerns within these areas, and TTB's responses, are set forth in detail below.

Twelve commenters raised concerns about the financial implications of the refund provisions in the temporary and proposed regulations. Some of the commenters pointed out the cash flow disruptions to importers resulting from the statutory change to refunds from the prior process that allowed importers to take the reduced tax rates and tax credits on the alcohol upon importation. Commenters also expressed concerns about the frequency of claim filing periods and timing of payment of refunds. Finally, commenters raised concerns over the compliance costs of the new program.

Commenters raising cash flow concerns associated with the transition to a refund system include three importers (Badge Beverage Corp., B. United International Inc., and Soley Beverage, Inc.); three trade organizations (New Zealand Winegrowers, the American Craft Spirits Association, and the National Association of Beverage Importers); one government agency (the SBA Office of Advocacy); and four anonymous commenters.

In general, these commenters pointed out that being required to pay the full rate of tax up front and subsequently file a refund claim can impose significant cash flow issues for importers that were not present under the prior statutory framework administered by CBP. Commenters suggested that these cash flow concerns could disproportionately affect smaller importers. Commenters encouraged TTB to find a way to allow importers to take advantage of the CBMA tax benefits at the time of initial tax payment, including by establishing exemptions from the requirement to pay the full rate of tax for entities below certain activity or liability thresholds.

Similar to the concerns raised over the transition to a refund system, seven commenters raised specific cash flow concerns about the quarterly claim period established in the temporary rule and TTB's ability to timely pay refund claims. Specifically, these commenters addressed TTB's temporary regulations that established a quarterly refund claims period where importers are able to file refund claims on products only after the close of the calendar quarter in which the products were entered for consumption. The commenters were three trade associations (the American Craft Spirits Association, the Beer Institute, and the National Association of Beverage Importers); one government agency (SBA Office of Advocacy); and three anonymous commenters.

Commenters expressed general concerns that the impact on cash flow of transitioning to a refund system would be exacerbated by the quarterly claims period. The SBA Office of Advocacy, American Craft Spirits Association, and National Association of Beverage Importers further pointed out that interest does not begin to accrue on claims until 90 days after a claim is filed which, when combined with the quarterly claim period, could allow a prospective claimant to wait up to six months after paying the tax before accruing interest on an unpaid claim. The National Association of Beverage Importers commented that this 90-day period before interest begins to accrue is a special rule that, while statutory, is longer than the 45-day interest period present with other types of refunds under the IRC. Given these concerns, commenters emphasized the need for valid claims to be processed and paid quickly. The National Association of Beverage Importers also recommended that the quarterly filing period for refund claims be instated for 18 months following publication of the final rule, after which the filing period should transition to a monthly period.

Finally, three commenters specifically raised concerns over compliance costs associated with the new myTTB system. The SBA Office of Advocacy asserted that TTB underestimated the burden associated with learning an entirely new electronic filing system (that is, myTTB), and that this burden may disproportionately affect small businesses who do not necessarily have dedicated tax and compliance support staff. An importer, B. United International, asserted in its comment that any savings generated by CBMA tax benefits would be outweighed by the administrative costs associated with the temporary rule. The National Association of Beverage Importers also raised concerns about the impact the refund system might have regarding their compliance costs, specifically associated with the costs of any bonds required by CBP, if refunds are not processed in a timely fashion.

The statutory changes made under the Tax Relief Act of 2020, which transferred responsibility for administering CBMA tax benefits on imported products from CBP to Treasury, also changed the method of taking advantage of those benefits. The law specifically requires importers to pay the full rate of tax and then obtain the tax benefit by subsequently submitting a claim for refund from Treasury. While TTB understands that the statutorily mandated transition to a refund system may have created cash flow challenges that did not previously exist, TTB does not have authority to implement a different system or exempt importers from the statutory requirement to pay the full rate of tax. Instead, TTB has worked to minimize burdens on industry members by creating a system that expedites the refund process.

TTB has attempted to design its CBMA import refund system to make the refund process as straightforward as possible for foreign producers and importers, while simultaneously collecting the minimum amount of information needed for TTB to ensure that tax benefit assignments and refund claims are valid and proper. This includes integrating entry data from CBP's ACE system directly into myTTB to minimize the amount of information importers must submit to TTB and avoid data entry errors. Under the temporary regulations, and as of August 2025, TTB has processed over 20,000 refund claims and paid over $679 million in tax refunds to U.S. importers. As a result of this streamlined process, since TTB began administering this program, these claims have had a median processing time of 16 days; further, nearly a quarter of claims have been processed using automated validation, leading to claim payments to importers in typically under a week. Processing times have declined as the program has matured. In fiscal year 2025, TTB has achieved an automated validation rate of 66 percent, with over 77 percent of claims processed within 15 days and over 99 percent of claims processed within 45 days.

Regarding the claim filing period, TTB is maintaining the quarterly claim period that was established in the temporary regulations. As explained in the temporary rule, this refund period is necessary to provide TTB time to identify potential over-assignment of CBMA tax benefits, particularly regarding controlled group limitations. CBMA tax benefits are applied to an entire controlled group, which may include both domestic and foreign producers, and as a result TTB needs the opportunity to consolidate entry data and CBMA importer refund claims (both paid and pending) with domestic removals to mitigate over-assignment.

Three commenters raised other questions and concerns regarding importers' interactions with TTB's CBMA importer refunds program. Commenters had questions about the submission of data in CBP's Automated Commercial Environment (ACE) and corrections to that data via post-summary correction. Commenters asked about how claims would be paid, and about amending claims after they are filed and/or paid by TTB. These commenters were two trade associations (the Beer Institute and the National Association of Beverage Importers) and one anonymous commenter.

Specifically, the anonymous commenter stated that importers may not receive CBMA tax benefit assignments from their suppliers until later in the calendar year and may have already imported and liquidated entries from those suppliers by the time they receive the assignment. As a result, importers may not be able to submit in ACE the CBMA-related data required by TTB's regulations.

The Beer Institute and the National Association of Beverage Importers requested clarification on what happens if an importer files a post-summary correction or a protest with CBP after submitting a refund claim to TTB and/or after TTB has already paid a refund on a submitted claim. They also asked whether payment of claims would be consolidated, or if importers would receive refunds on a per-entry basis.

As explained in the temporary rule, to minimize delay in issuing refunds on valid claims, TTB's importer refund program relies on electronic filing systems to link the two key elements of a prospective CBMA import refund claim, that is: (1) the foreign producer's assignment of the CBMA tax benefit, and (2) the importer's entry data for the products subject to the foreign producer's assignment. The process for an importer to submit a claim then primarily consists of electing to receive tax benefit assignments by logging in to the myTTB system for submitting CBMA importer refund claims, identifying the applicable claim period and the lines on the customs entry summary or summaries for which a claim will be filed, and verifying information the importer previously submitted through ACE in the consumption entry (including payment of tax to CBP). Importers receive a single consolidated payment for all entry lines they choose to include in a claim (and which are approved by TTB). With the initial launch of TTB's CBMA importer refund claims program under the temporary regulations, TTB published numerous guidance materials about the program addressing many of the specific questions raised by the commenters; these materials included walkthroughs (user guides) of each component of the system and frequently asked questions. TTB's CBMA importer refund claims program guidance is available at https://www.ttb.gov/regulated-commodities/beverage-alcohol/cbma/cbma-imports .

Regarding situations in which an importer does not receive a CBMA tax benefit assignment until after an entry summary is filed, the temporary regulations generally require that importers provide CBMA tax benefit assignment information in the entry summary, either in the initial filing or in a post-summary correction. If an assignment is received after entry summary but before entry liquidation, the importer is required to submit the assignment information via a post-summary correction. Information submitted via post-summary correction is then typically available in the TTB CBMA importer refund claims system within 48 hours. For situations in which an entry has already liquidated before the importer receives the CBMA tax benefit assignment (and as a result the importer cannot provide the required data in ACE via post-summary correction), TTB has published guidance on an alternate claims procedure for specific circumstances in which it is not possible for an importer to provide required information in ACE. See Industry Circular 2023-1, “Alternate Procedure for Submission of CBMA Importer Claims,” available at https://www.ttb.gov/public-information/industry-circulars/ttb-industry-circular-2023-1 .

Regarding situations where an importer files a post-summary correction or a protest with CBP on an entry after submitting a refund claim to TTB and/or after TTB has already paid a refund on a claim, TTB notes that importers are responsible for ensuring that the data that they have filed in ACE is accurate before submitting their claims through myTTB. As a result, it should be uncommon for changes to be made to the information forming the basis of the claim after the claim has been submitted. If an importer makes such a change, the importer may ultimately need to resubmit their claim or file an additional claim to reflect the appropriate entry information. This may include filing an additional claim under the procedures established in Industry Circular 2023-1, referenced above. TTB will assist importers individually as needed to address situations where an entry is modified by a post-summary correction or protest after a claim on that entry has already been filed with TTB.

Six commenters raised questions or concerns regarding foreign producers' interactions with TTB's CBMA importer refunds program. Specifically, commenters posed questions about certain data elements in either the foreign producer registration or CBMA tax benefit assignment. Commenters also sought clarification on the appropriate entity to submit CBMA tax benefit assignments and related rules governing third parties acting on behalf of foreign producers. Commenters also posed questions about the practicalities of submitting assignments. Finally, one commenter sought clarification of the application of controlled group rules to foreign producers.

In general, the commenters sought clarification of the practical application of the temporary regulations, raising questions that TTB has since responded to through comprehensive guidance published on its CBMA Import Resources page at https://www.ttb.gov/alcohol/cbma-imports . Guidance featured on the CBMA Import Resources page includes program overviews for importers and foreign producers, step-by-step walkthroughs of all aspects of the myTTB CBMA system in the form of both user guides and recorded webinars, and answers to over 40 frequently asked questions (FAQs). TTB has also addressed these and similar questions on a case-by-case basis in direct individual interactions with industry members through the TTB Call Center and Contact Forms.

TTB's responses to specific areas of concern are provided below.

Two trade associations—the French Wine and Spirits Exporters Association and the National Association of Beverage Importers—submitted questions regarding the data elements in either the foreign producer registration or CBMA tax benefit assignment, expressing concerns over the collection and protection of foreign producers' ownership information. The National Association of Beverage Importers questioned the requirement in the temporary regulations that foreign producers submit information for persons holding a 10 percent or more ownership interest in the registering foreign producer and asked whether this collection of information was consistent with what is required of domestic taxpayers. The French Wine and Spirits Exporters Association requested assurance that the foreign producer's ownership information will not be accessible to importers or other third parties either on TTB's website or through a Freedom of Information Act request.

Regarding the collection of foreign producers' ownership information, as explained in the temporary rule, these requirements are necessary to implement the statutory controlled group rules, which limit eligibility for tax benefits when there is common ownership with other producers. Specifically, the IRC provides that the quantity limitations for the CBMA tax benefits are applied to the entire controlled group and shall be apportioned among the members of the controlled group. See 26 U.S.C. 5001(c)(3)(C), 5041(c)(3), and 5051(a)(5)(B).

While it is the foreign producer's ultimate responsibility to ensure that it does not assign tax benefits in excess of the quantities allowed, the temporary regulations at 27 CFR 27.256 require foreign producers who are under common ownership with other foreign or U.S. alcohol producers also claiming CBMA tax benefits to provide basic identifying information for any individual or entity that owns 10 percent or more of the foreign producer. This level of information is consistent with what TTB collects in applications for domestic producer permits and registrations. See 27 CFR 19.93(b), 24.110(c), and 25.66(b). As TTB stated in the temporary rule, TTB believes that this is the minimum amount of ownership information that is reasonably capable of identifying and validating the existence of controlled groups, and therefore necessary for enforcing the statutory controlled group rules that limit tax benefit assignments when there is common ownership. Regarding the disclosure of foreign producers' ownership information, all information collected as part of the foreign producer registration is taxpayer information protected from unauthorized disclosure as provided at 26 U.S.C. 6103.

Both the French Wine and Spirits Exporters Association and the National Association of Beverage Importers addressed the requirement that foreign producers provide in their TTB registration their Food Facility Registration number(s) (FDA IDs) obtained from the U.S. Food and Drug Administration. They requested clarification on what to submit in situations where the foreign producer has multiple facilities with FDA IDs and/or uses third party bottling facilities that have their own FDA IDs.

Under the temporary regulations, in the foreign producer registration, the foreign producer must provide “The Food Facility Registration number(s) obtained from the U.S. Food and Drug Administration (FDA) under 21 CFR 1.225 that may be reported to FDA under 21 CFR 1.281(a)(6)(ii) for the purposes of importing into the United States the foreign producer's alcohol products.” Accordingly, the foreign producer should report in its registration the same FDA ID(s) that it expects to be reported to FDA in connection with the importation of its products into the United States. TTB has also addressed this question on its CBMA Import Resources web page in FAQ FP-2 ( https://www.ttb.gov/alcohol/cbma-imports ).

The French Wine and Spirits Exporters Association addressed the requirement in the temporary regulations that foreign producers submit their assignment quantities in myTTB using wine gallons or proof gallons, expressing the concern that most foreign producers operate in the metric system, and it could be difficult for them to accurately convert their intended assignment quantities to wine gallons or proof gallons when making their assignments.

The Federal excise tax and the CBMA tax refund and credit provisions are set forth in the law in quantities expressed as wine gallons and proof gallons. To assist foreign producers in making this conversion, TTB has published metric conversion factors on its CBMA Importer Resources web page in FAQ CB-C6 ( https://www.ttb.gov/alcohol/cbma-imports ).

Four trade organizations sought clarification on how the rules for making CBMA tax benefit assignments apply to third parties who act on behalf of foreign producers. These commenters were the Beer Institute, New Zealand Winegrowers, the National Association of Beverage Importers, and the French Wine and Spirits Exporters Association. The French Wine and Spirits Exporters Association and the National Association of Beverage Importers both pointed to the negociant model in France as a situation where it may be unclear who can or should submit assignments of CBMA tax benefits. Under that model, as explained by the comments, while the negociant is not the producer of wine, negociants may bottle bulk wine and are primarily responsible for arranging the distribution of that wine to foreign countries. As a result, only the negociant has direct knowledge of the quantities of wine being exported through each U.S. importer. The commenters suggested that producers be able to authorize negociants to submit to TTB CBMA tax benefit assignments relating to the producers' products. Similarly, New Zealand Winegrowers expressed a concern that the temporary regulations did not adequately capture contract winemaking, where the winery producing the wine does not necessarily own the wine and may not know where the wine is distributed. Instead, in contract winemaking situations, the comment suggests that the brand owner will have direct knowledge of the importers to whom wine will be shipped. The comment states that, in this situation, the brand owner may be the more appropriate entity to submit CBMA tax benefit assignments to TTB.

Regarding third parties acting on behalf of foreign producers, the Beer Institute requested confirmation that a U.S. importer could be authorized to register a foreign producer and submit that producer's assignments in the CBMA foreign producer registration and assignment system. The French Wine and Spirits Exporters Association asked whether it would be possible for a foreign producer to authorize multiple third parties to act on its behalf in TTB's system, and for those third parties to submit assignments to different importers. The French Wine and Spirits Exporters Association and the National Association of Beverage Importers both asked whether foreign producers would be held liable for erroneous or fraudulent information submitted to TTB by the foreign producer's agent. The National Association of Beverage Importers also asked, conversely, whether TTB would consider taking action against an importer's permit if the importer, acting as agent for a foreign producer, submitted erroneous or fraudulent information in the CBMA foreign producer registration and assignment system on the foreign producer's behalf.

As noted above, several commenters sought clarification on what party can submit CBMA tax benefit assignments and related rules governing third parties acting on behalf of foreign producers in the CBMA foreign producer registration system. In Notice No. 215, TTB proposed regulatory text, consistent with the statute, to clarify that only the entity that produces the distilled spirits, wine, or beer may assign the CBMA tax benefits on the products produced. In this document, TTB is finalizing that provision, updating 27 CFR 27.262 to include in paragraph (c)(1) the statement that a foreign producer may not assign CBMA tax benefits on distilled spirits, wine, or beer unless it produces the product. As explained in Notice No. 215, in the case of wine or beer produced outside the United States and imported into the United States, CBMA allows the person who produced the wine to assign the tax benefit, 26 U.S.C. 5041(c)(6)(A), and allows the brewer ( i.e., the producer) to assign the tax benefit, 26 U.S.C. 5051(a)(4)(A), 5052(d) (definition of brewer). For distilled spirits produced outside the United States and imported into the United States, CBMA allows a “distilled spirits operation” to assign tax benefits. 26 U.S.C. 5001(c)(3). Although the definition of “distilled spirits operation” includes activities that do not constitute production, see 26 U.S.C. 5002(a)(2), and 5171(a), CBMA also states that the assignment of tax benefits for distilled spirits cannot exceed quantities produced by such foreign distilled spirits operation. See 26 U.S.C. 5001(c)(3)(B)(i)(I). TTB interprets this limitation to mean that a foreign distilled spirits operation cannot assign tax benefits on distilled spirits unless such operation has produced the distilled spirits. This interpretation is consistent with the same limitations imposed on foreign producers of wine and beer. See 26 U.S.C. 5041(c)(6)(A) & (B)(i)(I) and 5051(a)(4)(A) & (B)(i)(I).

Further, regulatory provisions allow foreign producers to authorize third parties to act on their behalf. The temporary regulations, finalized in this document, provide procedures at 27 CFR 27.260 for foreign producers to authorize additional persons (agents) to act on their behalf within the CBMA foreign producer registration and assignment system. The authorized agents must maintain adequate proof of authorization and provide it to TTB upon request. TTB has published guidance specifying what serves as adequate proof of authorization on its CBMA Import Resources web page under FAQ FP-6 ( https://www.ttb.gov/alcohol/cbma-imports ).

In response to concerns about whether a foreign producer could allow certain types of third parties, such as a U.S. importer or a negociant, to submit CBMA tax benefit assignments on its behalf, TTB does not place any limitations on who a foreign producer may authorize as its agent, or how many agents a foreign producer can authorize to act on its behalf. As a result, a foreign producer could authorize these persons to submit its foreign producer registration and CBMA tax benefit assignments on its behalf, and it could authorize multiple agents to manage assignments for different products. However, when entering registration or assignment information into TTB's system, those entries are deemed to be made solely as the foreign producer's agent, and not on behalf of the importer. 16 As a result, the foreign producer and their agents (including any agents who are also importers) are responsible for ensuring that information entered in TTB's system is accurate and consistent with the foreign producer's intent.

Regarding practicalities of submitting assignments of CBMA tax benefits, the French Wine and Spirits Exporters Association asked whether assignments can be increased during the year, in case foreign producers may want to make smaller assignments throughout the calendar year. An anonymous commenter suggested that some foreign producers may prefer to submit CBMA tax assignments after the end of the calendar year for inventory calculation or other reasons and requested that TTB extend the time period for submitting assignments through February of the next year. The commenter also urged TTB to find a simple way to associate an importer's entry with a specific foreign producer's assignment.

First, in response to the question about whether a foreign producer may increase the quantity of an assignment during the year, TTB confirms that a foreign producer may increase the quantity of an assignment during the year, up to the limits set by law. TTB has published guidance on the process for doing so on its CBMA Import Resources web page under FAQ TB-9 ( https://www.ttb.gov/alcohol/cbma-imports ).

Second, one commenter requested that TTB extend the timeframe for submitting CBMA tax benefit assignments to TTB. The temporary regulations provided that assignments of CBMA tax benefits must be submitted on or before December 31 of the calendar year for which the CBMA tax benefits are assigned. See 27 CFR 27.262. As explained in the temporary rule, TTB believed requiring the foreign producer to make its assignments for that year within the calendar year to which the assignment applied was necessary to effectively administer the provisions. For example, TTB explained that it may be impossible to adequately determine or verify a foreign producer's controlled group status beyond the applicable year, and any change in controlled group assignments could affect other assignments among members of the controlled group. In addition, any effect on a foreign producer's assignments to one importer could affect the foreign producer's assignments to other importers, compounding these complications when applying assignments over prior years. While TTB continues to believe that a firm deadline within close proximity to the end of the calendar year is necessary for these reasons, TTB also recognizes that some foreseeable circumstances require additional flexibility. Specifically, because the claims filing period for the final calendar quarter generally does not open until January 1 of the subsequent calendar year, it is possible that an importer may only discover a problem with one of its assignments after the December 31 deadline has passed. As a result, in this final rule, TTB is extending the timeframe for submitting CBMA tax benefit assignments through March 31 of the calendar year following the calendar year for which the CBMA tax benefits are assigned.

Finally, one anonymous commenter sought clarification of the controlled group limitations on the CBMA tax benefits, and specifically how those limitations may apply differently to foreign versus domestic producers. The commenter explained their understanding that, domestically, controlled group limitations on CBMA tax benefit quantities apply to both producers and “brand owners,” and accordingly an owner of multiple brands would be limited to a single quantity of CBMA tax benefits for all of the brands combined even if the brand owner contracted out the production of their various brands to multiple unrelated producers. Conversely, the comment suggests, controlled group limitations for foreign producers apply only to producers and not brand owners.

TTB first notes that the statutory controlled group limitations apply equally to both foreign and domestic producers. That is, the IRC provides that the quantity limitations for the CBMA tax benefits are applied to the entire controlled group and shall be apportioned among the members of the controlled group (regardless of whether those members are foreign producers, domestic producers, or both). See 26 U.S.C. 5001(c)(3)(C), 5041(c)(3), and 5051(a)(5)(B).

However, TTB notes that there are other, different limitations applicable to domestic producers and foreign producers. For example, TTB understands the limitations described by the commenter concerning “brand owners” who are not producers to be referencing the CBMA “single taxpayer” provisions. See 26 U.S.C. 5001(c)(2)(D), 5041(c)(3), and 5051(a)(5)(C). These provisions operate similarly to the controlled group limitations, but apply only to domestic production and generally provide that two or more entities are treated as a “single taxpayer” when they produce beer, wine, or distilled spirits “under a license, franchise, or other arrangement,” even if those entities are not under common control.

Because these single taxpayer provisions apply only to domestic production, the commenter suggests that the playing field favors foreign production. TTB notes that there are different statutory limitations on CBMA tax benefits applicable only to imported products. For example, foreign producers do not directly realize CBMA tax benefits but must assign them to U.S. importers and negotiate any compensation for the assignment with the importer. Additionally, under the law, domestic producers are able to claim their CBMA tax benefits at the time of initial taxpayment, while importers must pay the full rate of tax and subsequently file a refund claim. TTB does not have authority to alter any of these statutory limitations through regulation.

Based on the foregoing, TTB has determined that the temporary regulations published in T.D. TTB-186 should be adopted as a final rule, with the following changes discussed above:

• In § 27.262(c), which addresses limitations to assignments, TTB is adding the statement in paragraph (c)(1) that a foreign producer may not assign CBMA tax benefits on distilled spirits, wine, or beer unless it produces the product.

• In § 27.262(d), which concerns timing of CBMA tax benefits assignments, TTB is extending the timeframe for submitting an assignment, from December 31 to March 31 of the calendar year following the calendar year for which the CBMA tax benefits are assigned.

In accordance with the Regulatory Flexibility Act (5 U.S.C. 601 et seq. ), TTB has analyzed the potential economic effects of this action on small entities. In lieu of the final regulatory flexibility analysis required to accompany final rules under 5 U.S.C. 604, section 605 allows the head of an agency to certify that a rule will not, if promulgated, have a significant economic impact on a substantial number of small entities. TTB certifies that this final rule will not have a significant economic impact on a substantial number of small entities. This final rule finalizes regulations initially set forth in the temporary rule T.D. TTB-186, “Implementation of Refund Procedures for Craft Beverage Modernization Act Federal Excise Tax Benefits Applicable to Imported Alcohol,” and the accompanying notice of proposed rulemaking, Notice No. 215, of the same name.

Pursuant to 26 U.S.C. 7805(f), TTB submitted T.D. TTB-186 and Notice No. 215 to the Chief Counsel for Advocacy of the Small Business Administration (SBA) for comment on the impact of the regulations on small businesses. The SBA Office of Advocacy submitted a public comment stating that the proposed rules lacked the substantive information necessary to establish a factual basis for certification under the Regulatory Flexibility Act. In particular, the Office of Advocacy stated that the certification statement did not identify the small entities affected by the rules, and did not adequately describe the costs of the rules to those small entities.

The following analysis provides the factual basis for TTB's certification under section 605.

While TTB believes the majority of businesses subject to the regulations are small businesses, the regulations in this document will not have a significant impact on those small entities. Under the North American Industry Classification System (NAICS), the small entities affected by the final regulations are beverage alcohol importers falling under NAICS 424810 (“Beer and Ale Merchant Wholesalers”) and NAICS 424820 (Wine and Distilled Alcoholic Beverage Merchant Wholesalers).

From these entities, TTB is requiring the minimum information necessary to administer the statutory requirements of The Tax Relief Act of 2020 concerning the CBMA tax benefits for imported alcohol. To the extent that any burden exists, such burden flows from the statute itself and the shift to the refund method of obtaining CBMA tax benefits. The electronic systems established by TTB have not posed a significant burden because the majority of the foreign producers and importers already filed electronically with FDA and CBP, respectively, and TTB's systems are not substantially different or more burdensome than those established by FDA and CBP. Furthermore, TTB has taken extensive steps through the publication of guidance to ensure that industry members were able to easily acclimate to the new system.

TTB has published and maintained comprehensive guidance about its CBMA importer refund program to help industry members successfully take advantage of their tax benefits. TTB's CBMA Import Resources page ( https://www.ttb.gov/alcohol/cbma-imports ) includes program overviews for importers and foreign producers, step-by-step walkthroughs of all aspects of the myTTB CBMA system in the form of both user guides and recorded webinars, and answers to over 40 frequently asked questions (FAQs). TTB also works directly with industry members to ensure their claims are successfully submitted and processed.

Importers and foreign producers have been operating under TTB's temporary regulations for nearly three years. In that time, over 23,000 foreign producer registrations have been submitted to TTB from 129 countries. Foreign producers have submitted over 70,000 assignments of CBMA tax benefits to over 2,200 importers. Since the initial myTTB launch of TTB's CBMA importer refund claims system in April 2023, over 20,000 valid claims have been submitted by U.S. importers and as of August 2025, TTB has paid over $679 million in refunds on those claims. As of August 2025, the median processing time for claims over the life of the program has been 16 days, with approximately 24 percent of system submitted claims processed using automated validation, leading to claim payments to importers in typically under a week. Processing times have declined as the program has matured. In fiscal year 2025 TTB has achieved an automated validation rate of 66 percent, with over 77 percent of claims processed within 15 days and over 99 percent of claims processed within 45 days.

As noted above, TTB provides direct assistance to industry members on their claims. Data on the assistance sought by industry members demonstrates that industry has, in general, quickly adapted to TTB's CBMA importer refund program. For example, TTB's call center data has shown a steady decrease in questions on CBMA claims even while the volume of claims processed has increased.

For the reasons described above, and in accordance with the Regulatory Flexibility Act (5 U.S.C. 601 et seq. ), TTB certifies that the regulations will not have a significant economic impact on a substantial number of small entities. The rule will not impose, or otherwise cause, a significant increase in reporting, recordkeeping, or other compliance burdens on a substantial number of small entities. TTB expects that the regulations will not have significant secondary or incidental effects on a substantial number of small entities. Accordingly, a regulatory flexibility analysis is not required.

It has been determined that this rule is not a significant regulatory action as defined by Executive Order 12866. Therefore, a regulatory impact assessment is not required.

Regulations addressed in this final rule contain current collections of information that have been previously reviewed and approved by the Office of Management and Budget (OMB) in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3507). An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by OMB.

The collection of information associated with the regulations adopted in T.D. TTB-186 is assigned control number 1513-0142. Revisions to this collection and their connections to the regulatory amendments in T.D. TTB-186 are described in detail in that document, which also solicited comment regarding the revisions. TTB received no comments on the revisions. In cases where TTB revised the collections, these revisions were submitted to and approved by OMB.

This document finalizes temporary regulations that were effective on October 24, 2022, to implement changes made to the IRC by the Tax Relief Act of 2020. These regulations implemented statutory provisions that applied to foreign production removed after December 31, 2022. See e.g., 26 U.S.C. 5001(c)(4). Because industry members have been operating for almost three years under not only this statutory framework but also the temporary regulations finalized in this document, and to avoid any risk of disruption of the provision of tax refunds to which industry members are entitled, TTB finds good cause under 5 U.S.C. 553(d)(3) to dispense with the effective date limitation in 5 U.S.C. 553(d). This final rule will be effective on September 22, 2025.

For the reasons discussed in the preamble, the temporary regulations published in the Federal Register on September 23, 2022, at 87 FR 58021, as T.D. TTB-186, are adopted as final, with the changes as discussed above and set forth below:

The Coast Guard has received notice that an air show near Wrightsville Beach, NC, consisting of civilian and military aircraft flyovers, will take place from 4:30 p.m. to 6:30 p.m. on October 02, 2025. Because air shows include high speed and low-level aircraft aerobatics, potential hazards associated with the aircraft flyovers pose a safety concern to anyone beneath the performing aircraft. The Captain of the Port, Sector North Carolina (COTP) is therefore establishing a safety zone consisting of a 5,000 foot by 2,500 foot aerobatic box, over the waterfront area of Wrightsville Beach, NC to ensure the safety of vessels and the navigable waters within the designated safety zone before, during, and after the scheduled event. The Coast Guard is issuing this rule under authority in 46 U.S.C. 70034.

The Coast Guard is issuing this rule without prior notice and comment. As is authorized by 5 U.S.C. 553(b)(B), the Coast Guard finds that good cause exists for not publishing a notice of proposed rulemaking (NPRM) with respect to this rule because it is impracticable to do so. There is insufficient time to solicit and respond to comments if the rule is to be in place by Oct. 2.

In addition, as there are less than 30 days between publication of this rule and Oct. 2, it is impracticable to delay the effective date of the rule by 30 days. Therefore, the Coast Guard also finds that under 5 U.S.C. 553(d)(3), good cause exists for making this rule effective less than 30 days after publication in the FR.

The COTP is establishing a safety zone from 4:30 p.m. to 6:30 p.m. on October 02, 2025. The safety zone would cover all navigable waters within a 5,000 foot by 2,500 foot aerobatic box located near the waterfront area of Wrightsville Beach, NC. The duration of the zone is intended to ensure the safety of vessels and these navigable waters before, during, and after the scheduled 4:30 p.m. to 6:30 p.m. air show display. No vessel or person will be permitted to enter the safety zone without obtaining permission from the COTP or a designated representative. To seek permission to enter, contact the COTP or the COTP's representative by calling the Sector North Carolina Command Center at phone number 833-732-8628. The regulatory text of the rule appears at the end of this document.

We developed this rule after considering numerous statutes and Executive orders related to rulemaking. Below we summarize our analyses based on a number of these statutes and Executive orders.

The regulatory flexibility analysis provisions of the Regulatory Flexibility Act of 1980, 5 U.S.C. 601-612, do not apply to rules that are not subject to notice and comment. Because the Coast Guard has, for good cause, waived the notice and comment requirement that would otherwise apply to this rulemaking, the Regulatory Flexibility Act's flexibility analysis provisions do not apply here.

Under section 213(a) of the Small Business Regulatory Enforcement Fairness Act of 1996 (Pub. L. 104-121), we want to assist small entities in understanding this rule. If the rule would affect your small business, organization, or governmental jurisdiction and you have questions concerning its provisions or options for compliance, please call or email the person listed in the FOR FURTHER INFORMATION CONTACT section.

Small businesses may send comments to the Small Business and Agriculture Regulatory Enforcement Ombudsman and the Regional Small Business Regulatory Fairness Boards by calling 1-888-REG-FAIR (1-888-734-3247). The Coast Guard will not retaliate against small entities that question or complain about this rule or any policy or action of the Coast Guard.

This rule would not call for a new collection of information under the Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520).

A rule has implications for federalism under Executive Order 13132 (Federalism), if it has a substantial direct effect on the States, on the relationship between the National Government and the States, or on the distribution of power and responsibilities among the various levels of government. We have analyzed this rule under that Order and have determined that it is consistent with the fundamental federalism principles and preemption requirements described in Executive Order 13132.

Also, this rule does not have tribal implications under Executive Order 13175 (Consultation and Coordination with Indian Tribal Governments) because it does not have a substantial direct effect on one or more Indian tribes, on the relationship between the Federal Government and Indian tribes, or on the distribution of power and responsibilities between the Federal Government and Indian tribes.

As required by The Unfunded Mandates Reform Act of 1995 (2 U.S.C. 1531-1538), the Coast Guard certifies that this rule will not result in an annual expenditure of $100,000,000 or more (adjusted for inflation) by a State, local, or tribal government, in the aggregate, or by the private sector.

We have analyzed this rule under Department of Homeland Security Directive 023-01, Rev. 1, associated implementing instructions, and Environmental Planning COMDTINST 5090.1 (series), which guide the Coast Guard in complying with the National Environmental Policy Act of 1969 (42 U.S.C. 4321-4370f), and have determined that this action is one of a category of actions that do not individually or cumulatively have a significant effect on the human environment. This rule is a safety zone lasting 2 hours that prohibits entry within a 5,000 foot by 2,500 foot aerobatic box on the waterfront area of Wrightsville Beach, NC. It is categorically excluded from further review under paragraph L60(a) of Appendix A, Table 1 of DHS Instruction Manual 023-01-001-01, Rev. 1. A Record of Environmental Consideration supporting this determination is available in the docket. To view documents mentioned in this rule as being available in the docket, find the docket as described in the ADDRESSES paragraph, and then select “Supporting & Related Material” in the Document Type column.

For the reasons discussed in the preamble, the Coast Guard amends 33 CFR part 165 as follows:

The EPA is amending 1517.204 to update the approval authority from the SCM to the HCA. This adjustment aligns with internal EPA reorganization and reflects a clearer, more efficient management of contracting processes. The change pertains exclusively to EPA contracting officers and is not expected to affect the public or external stakeholders.

Currently, 1517.204 designates the SCM as the approval authority for certain contracting actions. The proposed change shifts this authority to the HCA, in line with EPA's revised contracting structure, ensuring that more centralized oversight and decision-making occur at the appropriate level of the Agency. This update will improve operational efficiency, streamline procurement processes, and enhance accountability within the Agency's contracting functions.

The EPA is publishing this rule without a prior proposed rulemaking because we view this as a noncontroversial action and anticipate no adverse comment. This rule is a minor administrative update that affects only the internal approval processes for EPA contracting officers. It does not impose new requirements or have a significant economic impact on entities outside the EPA. Therefore, we do not expect any substantial costs or regulatory burdens as a result of this action. If the EPA receives adverse comment, we will publish a timely withdrawal in the Federal Register informing the public that the rule will not take effect. Any parties interested in commenting must do so at this time. For further information about commenting on this rule, see the ADDRESSES section of this document.

This action is exempt from review by the Office of Management and Budget (OMB) because it is a rule limited to internal Agency management

This action is not an Executive Order 14192 regulatory action because this action is not significant under Executive Order 12866.

This action does not impose an information collection burden under the provisions of the Paperwork Reduction Act, 44 U.S.C. 3501 et seq. Burden is defined at 5 CFR 1320.3(b).

I certify that this action will not have a significant economic impact on a substantial number of small entities under the RFA. This action will not impose any requirements on small entities. This action is revising an existing EPAAR section that will not have a significant economic impact on a substantial number of small entities. We have therefore concluded that this action will have no net regulatory burden for all directly regulated small entities.

This action does not contain an unfunded mandate of $100 million (adjusted annually for inflation) or more (in 1995 dollars) as described in UMRA, 2 U.S.C. 1531-1538, and does not significantly or uniquely affect small governments. The action imposes no enforceable duty on any state, local or tribal governments or the private sector.

This rule does not have federalism implications. It will not have substantial direct effects on the States, on the relationship between the national government and the States, or on the distribution of power and responsibilities among the various levels of government.

This rule does not have tribal implications as specified in Executive Order 13175. This rule applies to Federal contracting officers at the EPA and does not require consultation or coordination with Indian tribal governments. Thus, Executive Order 13175 does not apply to this action.

This rule is not subject to E.O. 13045 because it is not an economically significant rule as defined by Executive Order 12866, and because it does not involve decisions on environment health or safety risks.

This action is not subject to Executive Order 13211, because it is not a significant regulatory action under Executive Orders 12866.

This rule does not involve technical standards.

This rule is exempt from the CRA because it is a rule of agency organization, procedure or practice that does not substantially affect the rights or obligations of non-agency parties.

For the reasons stated in the preamble, 48 CFR part 1517 is amended as set forth below: