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ACE CBMA Tax Rates Table

This table displays information regarding the alcohol type, tax rate, and tranche details for the claiming of Craft Beverage and Modernization Act (CBMA) benefits, as cited in the CBP and Trade Automated Interface Requirements (CATAIR) document. The CBMA Rate Designation Code and TTB Tax Rate details are necessary for the ABI filing of CBMA claims in ACE when the enhanced functionality is deployed on April 06, 2021.

Alcohol and Tobacco Tax and Trade Bureau

CBMA Tax Rates

https://www.ttb.gov/tax_audit/taxrates.shtml

   

Metric Conversion

ACE CBMA Flag

(40-Record)

ACE CBMA Product Detail

(54-Record; Type=05)

ACE Summary Line Reporting & Computation

Product

Calendar Year Tranche
(Quantity / UOM)

Begin Date

End Date

TTB Tax Rate
(USD$)

Calendar Year Metric Tranche
(Quantity / UOM)

Metric
Tax Rate

(for ACE Calculation)
Production Claim Code (c=CBMA)

 CBMA Rate
Designation
Code

TTB
Tax Rate

(Confirmation) 

Metric Reporting UOM Code

Revenue Computation
Code

Imported Beer (Other Beer)

First 6,000,000 BBLs

1/1/2018

n/a

$16.0000

First 704,086,594.8 liters

0.13634690

C

B01010

00160000

L

21=Specific Qty 1

Still Wine. 16% and under alcohol by volume (0.392g CO2/100mL or less)

First 30,000 wine gallons

1/1/2018

n/a

$0.0700

First 113,562.4 liters

0.01849200

C

W01010

00000700

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$0.1700

Over 113,562.4 up to 492,103.5 liters

0.04490920

C

W01020

00001700

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$0.5350

Over 492,103.5 up to 2,839,058.9 liters

0.14133200

C

W01030

00005350

L

21=Specific Qty 1

Still Wine. Over 16 - 21% alcohol by volume (0.392g CO2/100mL or less)

First 30,000 wine gallons

1/1/2018

n/a

$0.5700

First 113,562.4 liters

0.15057810

C

W02010

00005700

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$0.6700

Over 113,562.4 up to 492,103.5 liters

0.17699530

C

W02020

00006700

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$1.0350

Over 492,103.5 up to 2,839,058.9 liters

0.27341800

C

W02030

00010350

L

21=Specific Qty 1

Still Wine. Over 21 - 24% alcohol by volume (0.392g CO2/100mL or less)

First 30,000 wine gallons

1/1/2018

n/a

$2.1500

First 113,562.4 liters

0.56796990

C

W03010

00021500

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$2.2500

Over 113,562.4 up to 492,103.5 liters

0.59438710

C

W03020

00022500

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$2.6150

Over 492,103.5 up to 2,839,058.9 liters

0.69081000

C

W03030

00026150

L

21=Specific Qty 1

Still Wine. Mead. No more than 0.64g CO2/100mL; derived solely from honey and water; containing no fruit product or fruit flavoring; and containing less than (not equal to) 8.5% alcohol by volume 

First 30,000 wine gallons

1/1/2018

n/a

$0.0700

First 113,562.4 liters

0.01849200

C

W04010

00000700

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$0.1700

Over 113,562.4 up to 492,103.5 liters

0.04490920

C

W04020

00001700

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$0.5350

Over 492,103.5 up to 2,839,058.9 liters

0.14133200

C

W04030

00005350

L

21=Specific Qty 1

Still Wine. Low alcohol by volume wine. No more than 0.64g CO2/100mL; derived primarily from grapes or from grape juice concentrate and water; containing no fruit product or fruit flavoring other than grape; and containing less than (not equal to) 8.5% alcohol by volume 

First 30,000 wine gallons

1/1/2018

n/a

$0.0700

First 113,562.4 liters

0.01849200

C

W05010

00000700

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$0.1700

Over 113,562.4 up to 492,103.5 liters

0.04490920

C

W05020

00001700

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$0.5350

Over 492,103.5 up to 2,839,058.9 liters

0.14133200

C

W05030

00005350

L

21=Specific Qty 1

Artificially Carbonated Wine. Over 0.392g CO2/100mL - injected or otherwise added

First 30,000 wine gallons

1/1/2018

n/a

$2.3000

First 113,562.4 liters

0.60759570

C

W06010

00023000

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$2.4000

Over 113,562.4 up to 492,103.5 liters

0.63401290

C

W06020

00024000

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$2.7650

Over 492,103.5 up to 2,839,058.9 liters

0.73043570

C

W06030

00027650

L

21=Specific Qty 1

Sparkling Wine. Over 0.392g CO2/100mL - naturally occurring

First 30,000 wine gallons

1/1/2018

n/a

$2.4000

First 113,562.4 liters

0.63401290

C

W07010

00024000

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$2.5000

Over 113,562.4 up to 492,103.5 liters

0.66043010

C

W07020

00025000

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$2.8650

Over 492,103.5 up to 2,839,058.9 liters

0.75685290

C

W07030

00028650

L

21=Specific Qty 1

Hard Cider. No more than 0.64g CO2/100mL; derived primarily from apples/pears or apple/pear juice concentrate and water; containing no other fruit product or fruit flavoring other than apple/pear; and containing at least 0.5% and less than (not equal to) 8.5% alcohol by volume

First 30,000 wine gallons

1/1/2018

n/a

$0.1640

First 113,562.4 liters

0.04332420

C

W08010

00001640

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$0.1700

Over 113,562.4 up to 492,103.5 liters

0.04490920

C

W08020

00001700

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$0.1930

Over 492,103.5 up to 2,839,058.9 liters

0.05098520

C

W08030

00001930

L

21=Specific Qty 1

Distilled spirits.

First 100,000 proof gallons

1/1/2018

n/a

$2.7000

First 378,541.2 PFL

0.71326450

C

S01010

00027000

PFL or L (as specified in the HTS)

21=Specific Qty 1

Over 100,000 up to 22,230,000 proof gallons

1/1/2018

n/a

$13.3400

Over 378,541.2 up to 84,149,703.9 PFL

3.52405520

C

S01020

00133400

PFL or L (as specified in the HTS)

21=Specific Qty 1

Last modified: 
February 16, 2021