CSMS #46202355 - INFORMATION: Updates to CBMA tax rate tables posted to CBP.gov.

U.S. Customs and Border Protection sent this bulletin at 02/12/2021 02:00 PM EST

Cargo Systems Messaging Service

CSMS #46202355 - INFORMATION: Updates to CBMA tax rate tables posted to CBP.gov.

The purpose of this CSMS message is to advise the trade community of updated, as of January 29, 2021, Craft Beverage Modernization and Tax Act of 2017 (CBMA) Internal Revenue Tax (IRT) rate tables on CBP.gov.

BACKGROUND
CBMA allows for reduced rates or credits on 92 tariff numbers under Chapter 22 of the Harmonized Tariff Schedule (HTS). For ease of reference, CBP created CBMA tax rate tables to display the rate or credit for each specific alcohol type and tranche level of quantity that may be eligible for a reduced rate or credit under the CBMA.

INFORMATION
The ‘CBMA IRT Tax Rate Table (Imports)’ displays general information for alcohol type, tranche level quantity and rate or credit applicable with an approved CBMA claim and the applicable rate or credit when no claim is made.
https://www.cbp.gov/trade/program-administration/entry-summary/cbma-2017/cbma-irt-tax-rate-table-imports

The ‘ACE CBMA Tax Rate Table’ is for use with the April 6, 2021 deployment, and is referenced in the ACE Entry Summary Create/Update chapter of the Customs and Trade Automated Interface Requirements (CATAIR). This table displays the alcohol type, tranche level quantity, rate or credit applicable, and rate conversion for a CBMA claim. Once the CBMA enhancements deploy to ACE on April 6, 2021 filers will need to reference this table for the ‘CBMA Rate Designation Code’ and ‘TTB Tax Rate’, which are two of the new seven CBMA data elements filers will need to submit in ACE for a CBMA claim after April 6, 2021.
https://www.cbp.gov/trade/program-administration/entry-summary/cbma-2017/ace-cbma-tax-rates-table

If you have any questions or require additional information, please contact CBMA@cbp.dhs.gov. CBP encourages trade members to continue to visit the CBMA page on CBP.gov at https://www.cbp.gov/trade/basic-import-export/craft-beverage-modernization-tax-reform-act-2017.

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