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CBMA Controlled Group Spreadsheet

Document Posting Date: 
February 1, 2019

As part of making a claim under Craft Beverage Modernization provisions of the Tax Cuts and Jobs Act of 2017 (""the Act""), and as discussed in U.S. Customs and Border Protection's (CBP’s) published Procedures and Requirements, importers are required to submit two Excel spreadsheets (the CBMA Spreadsheet and the Controlled Group Spreadsheet) and an Assignment Certification to CBP. A claim will not be considered complete until the CBMA Spreadsheet, the Controlled Group Spreadsheet and the Assignment Certification are provided to CBP by the importer.

Last modified: 
March 13, 2019