U.S. Department of the Treasury

DATE: March 30, 2015

REAFFIRMED: February 8, 2022

SUBJECT: Delegation to the Deputy Assistant Secretary (Tax, Trade, and Tariff Policy)

1. DELEGATION. By the authority granted to me as Assistant Secretary (Tax Policy) by Department of the Treasury Order 101-05 and Order 111-02, I hereby delegate to the Deputy Assistant Secretary (Tax, Trade, and Tariff Policy):
   1. All authorities, powers, duties, and responsibilities inhering in the exercise of supervision over the Alcohol and Tobacco Tax and Trade Bureau, including authority to approve regulations involving those authorities, duties and responsibilities delegated to the Administrator of the Bureau;
   2. All authorities, powers, duties, and responsibilities relating to the Customs revenue functions vested in the Secretary of the Treasury, as set forth and defined in the Homeland Security Act of 2002 and as further defined by Treasury Orders and Directives. In exercising these authorities, powers, duties and responsibilities, the Deputy Assistant Secretary (Tax, Trade, and Tariff Policy) shall consult with and be subject to the policy guidance of the Office of the Under Secretary (International Affairs) on matters of trade policy; and
   3. All authorities, powers, duties, and responsibilities relating to the Secretary’s functions as a member of, and with respect to, the Foreign Trade Zones Board, to the extent these authorities, powers, duties and responsibilities have been retained by the Secretary of the Treasury subsequent to the promulgation of Treasury Order 100-16, dated May 15, 2003.
2. LIMITATION. The delegation of authority to the Deputy Assistant Secretary (Tax, Trade, and Tariff Policy) in paragraph 1.a is not subject to or limited by the delegations of authority in Treasury Directive 18-02 regarding the approval of regulations relating to internal revenue laws.
3. CANCELLATION. Treasury Directive 18-03, "Foreign Trade Zones Board,” dated December 11, 2003, is superseded.
4. AUTHORITIES.
   1. Treasury Order 101-05, “Reporting Relationships and Supervision of Officials, Offices and Bureaus, Delegations of Certain Authority, and Order of Succession in the Department of the Treasury,” dated January 10, 2011.
   2. Treasury Order 105-06, “Functions Relating to the Foreign Trade Zones Board,” dated November 17, 2007.
   3. Treasury Order 111-02, “Oversight for the Alcohol and Tobacco Tax and Trade Bureau and Customs Revenue Functions,” dated October 23, 2014.