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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 DateContent
CSMS #18-000103 - Message To Alcohol Importers From CBP and TTB Under the Craft Beverage Modernization and Tax1/31/2018CBMA 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 20176/27/2018Issuance 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 Publication8/31/2018Additional 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 Act10/3/2018Advance 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 201710/16/2018Revision 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 CBMA12/3/2018

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 Requirements2/8/2019Updates 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 CBMA3/18/2019Provides 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 CBMA03/22/2019Updated 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 CBMA04/2/2019Updates and Clarifications to CBMA Filing Procedures and Requirements for 2019 Claims; CBMA Template restrictions.
CSMS #19-000181 – Trade Webinar- 2019 Procedures and Requirements for CBMA04/04/2019Instructions to join webinar.

CSMS #40103946 -  Craft Beverage Modernization Act (CBMA) Indicator/Claim Code  - (C) Certification

10/04/2019For CBMA Indicator/Product Claim Code – C Certification
CSMS #41089761 - Craft Beverage Modernization Act (CBMA) - Legislation Extension 202012/23/2019Craft Beverage Modernization Act (CBMA) - Legislation Extension 2020 

 

CSMS #41471157 - Craft Beverage Modernization Act (CBMA) - Procedures and Requirements 2020

01/29/2020Craft Beverage Modernization Act (CBMA) - Procedures and Requirements 2020 due to legislation extension

 

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Alcohol and Tobacco Tax and Trade Bureau Craft Beverage Modernization and Tax Reform FAQ

Last modified: 
July 14, 2020