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Craft Beverage Modernization Provisions of the Tax Cuts and Jobs Act of 2017

CBMA allows for reduced rates or credits on 92 tariff numbers under Chapter 22 of the Harmonized Tariff Schedule.  CBP CBMA claim processing is tentatively scheduled to begin in May 2019 with the issuance of a CBMA report from the Office of Trade (OT) of the entry summaries requiring  review and liquidation; and each month, thereafter, the Centers will continue to receive monthly CBMA reports for review and liquidation of CBMA claims.

CSMS Message Number - CSMS Message

Message Date Content
CSMS #18-000103 - Message To Alcohol Importers From CBP and TTB Under the Craft Beverage Modernization and Tax 1/31/2018 CBMA procedures to be established; Importers of beer, wine and distilled spirits seeking to qualify for CBMA benefits should continue to pay the full excise tax rates.
CSMS #18-000403 - Implementing the Craft Beverage Modernization and Tax Reform Act of 2017 6/27/2018 Issuance of initial guidance on CBMA implementation; Continue to pay the full excise tax rate at time of entry summary filing; CBP suggests importers file protests on liquidated entries for which reduced tax rate or credit may be due; Post Summary Corrections (PSCs) not to be utilized to request refunds until 19CFR 24.36 has been updated.
CSMS #18-000511 - Craft Beverage Modernization Act (CBMA) Entry Summary Flag and CATAIR Publication 8/31/2018 Additional guidance and Deployment in the Automated Commercial Environment (ACE) for an entry summary line level flag. Encouraged importers to use the CBMA entry summary line level flag (CBMA flag) to identify imported alcohol for which the importer had received a CBMA assignment from a foreign producer/assigning entity.
CSMS# 18-000587 - Advance Procedures and Requirements: Implementing the Craft Beverage Modernization Act 10/3/2018 Advance Procedures and Requirements:  Implementing the Craft Beverage Modernization and Tax Reform Act of 2017; Addresses entries filed since January 2018 with CBMA claims.
CSMS# 18-000609 - Procedures & Requirements: Implementing Craft Beverage Modernization & Tax Reform of 2017 10/16/2018 Revision of CBMA guidance; Addresses the foreign assignment aspect of CBMA for 2018 entries; Instructions for DIS, CBMA flag and filing Protests.
CSMS# 18-000708 - Procedures and Requirements: Implementation of the 14-16% Still Wine Tax Pursuant to CBMA 12/3/2018

Procedures and requirements with regard to CBMA’s temporary changes to the tax rate on still wines having over 14%, but not more than 16%, alcohol by volume imported after December 31, 2017, and before January 1, 2020, pursuant to 26 U.S.C. 5041(b)(1), as well as certain “low alcohol by volume wine” and “mead” that are temporarily eligible for the same tax rate under 26 U.S.C. 5041(h).

CSMS# 19-000053 - Updates and Clarifications to CBMA Filing Procedures and Requirements 2/8/2019 Updates and Clarifications to CBMA Filing Procedures and Requirements for 2018 and 2019 Claims, DIS submissions, CBMA Spreadsheets, CBMA Controlled Group Spreadsheets and CBMA Assignment Certifications.
CSMS #19-000135 - Document Image System (DIS) File Name and Document Label Guidance for CBMA 3/18/2019 Provides to Trade with the correct DIS file names and document labels for the Assignment Certification, CBMA Controlled Group Spreadsheet and the CBMA Spreadsheet.
CSMS #19-000148 – DIS File Name and Document Label guidance for CBMA 03/22/2019 Updated procedures for DIS files names and document labels for Assignment Certifications, CBMA Controlled Group Spreadsheets and CBMA Spreadsheets.
CSMS #19-000172 – 2019 Procedures and Requirements: Implementing CBMA 04/2/2019 Updates and Clarifications to CBMA Filing Procedures and Requirements for 2019 Claims; CBMA Template restrictions.
CSMS #19-000181 – Trade Webinar- 2019 Procedures and Requirements for CBMA 04/04/2019 Instructions to join webinar.

 

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Last modified: 
September 20, 2019