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Imported Alcohol Tax Reductions See Updated Procedures

Thursday, February 14, 2019
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection has provided a number of updates, clarifications, and reminders regarding the procedures for filing claims under the Craft Beverage Modernization Act. Highlights of this information are set forth below.

The CBMA provides lower tax rates and/or tax credits for limited quantities of distilled spirits, beer, or wine imported from qualifying foreign producers for beverages imported after Dec. 31, 2017, through Dec. 31, 2019.

- Due to the recent federal government shutdown, CBP is extending to Feb. 28 the timeframe for importers to submit supporting documents for 2018 entries with CBMA claims.

- Importers/filers may now submit CBMA documents via Document Image System XML as well as via DIS email.
- If an importer/filer needs to update CBMA supporting documents filed on an entry or post-summary correction, the replacement documents should be submitted in DIS.

- Goods entered into a warehouse will be eligible for CBMA benefits only if the importation took place in calendar years 2018 or 2019.
- The CBMA spreadsheet may now include multiple entries as long as they pertain to one importer of record number; however, only one entry may be addressed on an individual post-summary correction.

- An entry number is now required in the file naming convention when attaching the CBMA spreadsheet in DIS.

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