CBMA Assignment Certification
The CBMA Assignment Certification is one of the required documents to substantiate a CBMA claim. The importer/filer must submit this document via the Document Image System, and link to the Importer of Record.
[ASSIGNING ENTITY LETTERHEAD]
ASSIGNING ENTITY CERTIFICATION
I (PRINTED NAME AND TITLE), currently employed by (ASSIGNING ENTITY NAME AND ADDRESS) and authorized to bind the company, certify that (ASSIGNING ENTITY) is the producer/manufacturer of the imported (BEER/WINE/CIDER/DISTILLED SPIRITS) that is subject to a Craft Beverage Modernization and Tax Reform Act (CBMA) claim. I certify that I assigned (IMPORTER NAME) to receive the (X REDUCED TAX RATE/CREDIT) for (X NUMBER OF BARRELS/WINE GALLONS/PROOF GALLONS) for (X CALENDAR YEAR). I certify that this assignment and any other assignment given by (ASSIGNING ENTITY) during this calendar year does not exceed the production of (ASSIGNING ENTITY) during (X CALENDAR YEAR). I certify that (ASSIGNING ENTITY) has not assigned more (BARRELS/WINE GALLONS/PROOF GALLONS) to this importer or any other importer, individually or collectively, to receive a reduced tax rate/tax credit than is permissible by the CBMA.
I certify that the information contained in this submission is accurate and complete to the best of my knowledge and belief. I am aware that the information contained in this submission may be subject to verification. I am aware that eligibility of the (ASSIGNING ENTITY) and (IMPORTER) for the reduced tax rate/tax credit under the CBMA can be revoked in the case of any erroneous or fraudulent information provided which is deemed to be material to qualifying for the reduced rate.
The Assignment Certification must be issued on the letterhead of the foreign producer/assigning entity. Further, the Assignment Certification is required to be signed by a duly authorized officer or employee of the foreign producer/assigning entity. Filers/importers will submit the Assignment Certification via DIS, linked to the IOR. CBP does not require the filing of the Assignment Certification with every entry on which a CBMA claim is made, however, an Assignment Certification must be on file certifying the calendar year of the assignment, quantity and rate/credit assigned to the importer for every foreign producer/assigning entity for whose products the importer seeks CBMA benefits on. In the event that there is a change, such that a new Assignment Certification is required, the importer will immediately submit a new Assignment Certification reflecting the updates. The template for the Assignment Certification is posted to CBP.gov at https://www.cbp.gov/trade/basic-import-export/craft-beverage-modernization-tax-reform-act-2017.
Importers submitting the Assignment Certification will upload the document to the Document Image System (DIS), and link to the Importer of Record (IOR) number. Instructions for providing the CBMA supporting documentation via DIS are included in the ACE DIS Implementation Guide at https://www.cbp.gov/document/technical-documentation/ace-dis-implementation-guide. Filers should utilize the “CBMA_PRODUCER_CERTIFICATE” document label when submitting the Assignment Certification to DIS. Both email and XML DIS submission options are available. If submitting an Assignment Certification to DIS via email, the category in the subject line will be CBMA. The Assignment Certification will be linked to the IOR, and a dummy entry number (e.g., 12345678) and filer code (e.g., 123) will be used in the subject line. For claims submitted on non-ABI entries, please email the completed Assignment Certification to CBMA@cbp.dhs.gov with the file name of the attached document in the subject line. Assignment Certifications submitted after March 15, 2019 should include the calendar year of the Certification in the file name. (Assignment Certifications previously submitted need not be replaced if only missing calendar year in the document’s file name).
Filers should submit the Assignment Certification using the following file name. Replace the text in brackets with the actual name of the Assigning Entity:
CBP156-[Name of Assigning Entity]_[Calendar Year]_Assignment_Certification.pdf
Department of Homeland Security Privacy Office Privacy Act Statement
DHS PRIVACY ACT STATEMENT:
Pursuant to 5 U.S.C. § 552a (e) (3), this Privacy Act Statement serves to inform you of why DHS is requesting the information on this document.
U.S. Customs and Border Protection (CBP) is authorized to collect the information requested on this document pursuant to 19 U.S.C. 1484 and 1448(b); 19 CFR 24.36, 141.61, 142.3, 142.11, 142.16, 142.22, 142.24, 149.3.
CBP requires information from importers who import alcoholic beverages and declare a reduced tax rate or tax credit under the Craft Beverage Modernization and Tax Reform Act of 2017 (CBMA). CBP uses this information to assess the allocation of a reduced tax rate or tax credit assignment to the importer by a foreign producer or assigning entity.
The information requested on this form may be shared externally, as a “routine use” with appropriate federal, state, local, tribal, or foreign governmental agencies, or multilateral governmental organizations, to assist DHS in investigating or prosecuting the violations of, or for enforcing or implementing, a statute, rule, regulation, order, license, or treaty or when DHS determines that the information would assist in the enforcement of civil or criminal laws. A complete list of the routine uses can be found in the system of records notice associated with this form, “DHS/CBP-001 Import Information System.” The Department’s full list of system of records notices can be found on the Department's website at http://www.dhs.gov/system-records-notices-sorns.
CONSEQUENCES OF FAILURE TO PROVIDE INFORMATION:
Providing this information is voluntary; however failure to provide this information will result in CBP not having sufficient information to process requests for reduced tax rates and tax credits allowed under the CBMA. CBP will deny unsubstantiated claims.