TREASURY ORDER 100-21

DATE: October 30, 2024

SUBJECT: Oversight for the Alcohol and Tobacco Tax and Trade Bureau and Customs Policy Functions

  1. PURPOSE.  Treasury Order 100-20, issued concurrently with the present Order, rescinds Treasury Order 100-16 (May 15, 2003) and modifies the delegation of Customs revenue functions from the Secretary of the Treasury to the Secretary of Homeland Security pursuant to the Homeland Security Act of 2002, Pub. L. No. 107-296, 116 Stat. 2135 (Nov. 25, 2002). As a consequence of issuing Treasury Order 100-20, the Customs-related responsibilities that remain with the Secretary of the Treasury are reduced. Such responsibilities had been delegated within the Department of the Treasury pursuant to Treasury Order 111-02 (Apr. 2, 2003) and Treasury Order 105-06 (Nov. 17, 2003).  The present Order rescinds those Orders and modifies the delegation of Customs-related responsibilities within the Department of the Treasury to accord with the modified scope of those responsibilities described in Treasury Order 100-20.
  2. DELEGATION TO ASSISTANT SECRETARY (TAX POLICY).  By virtue of the authority vested in the Secretary of the Treasury, it is hereby ordered that:
    1. The Assistant Secretary (Tax Policy) shall exercise supervision over the Alcohol and Tobacco Tax and Trade Bureau.
    2. All authorities, powers, duties, and responsibilities relating to Customs functions vested in the Secretary of the Treasury by law and not otherwise delegated to the Secretary of Homeland Security pursuant to Treasury Order 100-20 are delegated to the Assistant Secretary (Tax Policy). These include all authorities, powers, duties, and responsibilities referred to in paragraph 2.b. of Treasury Order 100-20 relating to the Secretary’s functions:
      1. 1) as a member of, and with respect to, the Foreign Trade Zones Board;
      2. 2) with respect to the Commercial Customs Operations Advisory Committee (COAC);
      3. 3) in establishment of the International Trade Data System, and on the Border Interagency Executive Council.
  3. REDELEGATION.  The Assistant Secretary (Tax Policy) may redelegate any or all of these authorities, powers, duties, and responsibilities.
  4. AUTHORITIES.
    1. 26 U.S.C. 7801(a) and 31 U.S.C. 321(b).
    2. Foreign Trade Zones Act (Act of June 18, 1934, 48 Stat. 998, as amended), codified at 19 U.S.C. 81a et seq.
    3. 19 U.S.C. 4316.
    4. 19 U.S.C. 1411(d)
    5. Executive Order 13659 of February 19, 2014, 79 Fed. Reg. 10657 (Feb. 25, 2014).
  5. CANCELLATION.  Treasury Order 111-02, “Oversight for the Alcohol and Tobacco Tax and Trade Bureau, and Customs Revenue Functions,” dated April 2, 2003, and Treasury Order 105-06, “Functions Relating to the Foreign Trade Zones Board,” dated November 17, 2003, are superseded.
  6. OFFICE OF PRIMARY INTEREST.  Office of Tax Policy.
 
 
/S/
Janet L. Yellen
Secretary of the Treasury