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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 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.

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

10/04/2019

For CBMA Indicator/Product Claim Code – C Certification

CSMS #41089761 - Craft Beverage Modernization Act (CBMA) - Legislation Extension 2020

12/23/2019

Craft Beverage Modernization Act (CBMA) - Legislation Extension 2020 

 

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

01/29/2020

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

CSMS #44878076 - Reminder: Transmitting the proper IRT rate to CBP

11/16/2020

Reminding the trade community to file entries with the correct IRT 

CSMS #44878375 - UPDATE: Programming update for certain CBMA HTS codes:

11/16/2020  

The minimum excise tax rates for the 2204.10.0030,02204.10.0065, 2204.10.0075 HTS codes

CSMS #45315560 - CBMA Procedures and Requirements 2021 

12/30/2021

Provides the procedures and requirements, with regard to importations made during the 2021 calendar year and claimed to be subject to CBMA.

 

CSMS #45777694 Update to the CATAIR

 

01/21/2021   

 

Updates to the CATAIR for the CBMA ACE enhancement

CSMS #44878076 - Reminder: Transmitting the proper IRT rate to CBP

CSMS #46159765 Information on CBMA Pre-Deployment Support Call

 

CSMS # 46202355 Updates to CBMA tax rate tables

02/09/2021

 

02/12/2021     

Information on CBMA Deployment, enhancement to the Automated Commercial Environment (ACE)

 

Updates to CBMA tax rate tables available on CBP.gov

CSMS # 46202109 Updates to CBMA tax rate tables

02/12/2021         

 

Updates to CBMA tax rate tables available on CBP.gov

 

CSMS #46490547 - Update: CBMA Chapter 22 HTS Computation Codes update

03/05/2021

Updated Chapter 22 HTS codes

 

CSMS #46628395 Information on the Deployment of CBMA Enhancement in ACE

 

03/16/2021

Information, on April 6, 2021, U.S. Customs and Border Protection will deploy the CBMA enhancement to the Automated Commercial Environment (ACE)

CSMS #46748367 Reminder: ACE CBMA Functionality Deployment April 6, 2021

03/24/2021

To remind the trade community that on April 6, 2021 U.S. Customs and Border Protection (CBP) will deploy functionality to ACE for the submission of more robust CBMA data through the ABI

 

CSMS #46807598 - Procedures: CBMA Claim submission in ACE through ABI

03/30/2021

Provides guidance to the trade community on the submission of CBMA claims in the Automated Commercial Environment (ACE) through Automated Broker Interface (ABI) CBMA enhancements.

Last modified: 
March 30, 2021