Background

To further streamline its collections system, U.S. Customs and Border Protection is making the following modifications to its processing of deferred payments of internal revenue taxes owed on consumption entries of distilled spirits, wines, and beer imported into the U.S. (other than in bulk containers).

- harmonizing the determination of the due date for deferred tax payments with the entry summary date

- consolidating all deferred tax entry bills from all ports of entry for one semi-monthly period into consolidated bill(s) viewable in the Automated Commercial Environment, with more detailed information available for viewing via an importer’s ACE portal account

- simplifying requirements for importers to file entries with deferred taxes at any U.S. port of entry

- eliminating the now-unnecessary Semi-Monthly Excise Tax Form (Greater than 50) for importers that pay deferred taxes through Pay.gov

- adding a new payment method for deferred taxes using ACH debit and ACH credit via the Automated Broker Interface in ACE

- eliminating a current, but lesser-used, payment method available through Fedwire

These changes will become operational May 1 except for the elimination of the current payment method using Fedwire, which will take effect July 1.

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