CSMS# 19-000053 - Updates and Clarifications to CBMA Filing Procedures and Requirements
U.S. Customs and Border Protection sent this bulletin at 02/08/2019 05:20 PM ESTYou are subscribed to Trade Policy Updates for U.S. Customs and Border Protection. This information has recently been updated, and is now available.
02/08/2019 04:25 PM EST
Trade Policy Updates
Effective January 1, 2018, the Craft Beverage Modernization and Tax Reform Act of 2017 (CBMA) (as contained in Pub. L. No. 115-97) amended the Internal Revenue Code with respect to the tax treatment of certain alcoholic beverages. The provisions of the CBMA are effective during calendar years 2018 and 2019. Alcoholic beverages imported after December 31, 2017 through December 31, 2019 are eligible for CBMA.
On October 16, 2018, U.S. Customs and Border Protection (CBP) issued procedures and requirements for filing CBMA claims via CSMS message # 18-000609. Based on questions received from the trade community, CBP is issuing this CSMS message to provide updates, clarifications, and reminders to the procedures and requirements outlined in CSMS message # 18-000609.
Except where annotated below as an “Update,” all aspects of the October 16, 2018 Procedures and Requirements remain in effect. The CBMA Spreadsheet, Assignment Certification, and Controlled Group Spreadsheet templates have been posted to CBP.gov with the clarifying instructions.
CBP will issue procedures and requirements for CBMA claims filed during the remainder of 2019 in the near term.
DATE OF SUBMISSION FOR 2018 CLAIMS
Update
Due to the recent federal government shutdown, CBP is extending the timeframe for importers to submit supporting documents for 2018 entries with CBMA claims. Any 2018 CBMA claims that are not substantiated with the required and properly submitted documentation (CBMA Spreadsheet, Controlled Group Spreadsheet and Assignment Certification) by February 28, 2019, are at risk of being liquidated without the benefit of the CBMA rate. This includes any previously submitted documentation, which must be updated pursuant to the clarifications in this message.
DATE OF IMPORT
Clarification:
The benefits of CBMA apply to importations made in calendar years 2018 and 2019. Consequently, merchandise entered into a warehouse will be eligible for CBMA benefits only if the importation took place in calendar years 2018 or 2019.
DOCUMENT IMAGE SYSTEM (DIS)
Updates:
CBP has added the option to submit CBMA documents via DIS XML. Importers/filers may now submit CBMA documents via DIS XML as well as via DIS email.
If an importer/filer needs to update CBMA supporting documents filed on an entry/Post Summary Correction to comply with updated Procedures and Requirements, they should submit replacement documents in DIS. Importers/filers may correct as many CBMA spreadsheets as needed with a single collated file. When replacing documents, ensure to follow the document labeling and naming conventions outlined in this guidance. Only the latest submission will be considered for the purposes of validation of the claim.
Clarifications and reminders:
Instructions for providing the CBMA supporting documentation via DIS are included in the ACE DIS Implementation Guide at https://www.cbp.gov/document/technical-documentation/ace-dis-implementation-guide.
Importers/filers should ensure that all documents are accurate and complete, and have been uploaded into DIS, using the appropriate document names, types, labels and codes.
If submitting CBMA documents to DIS via email, the category in the subject line needs to be CBMA.
Filers/importers must use the .xlsx extension when submitting spreadsheets in DIS. Other formats, such as zipped files and .msg are unacceptable.
CBMA SPREADSHEET
Updates:
Whereas CSMS 18-000609 stated that a separate CBMA Spreadsheet was required for each entry for which the importer asserts a CBMA claim, CBP will now allow the CBMA Spreadsheet to include multiple entries as long as they pertain to one importer of record (IOR) number. In DIS, link the spreadsheet to the entry with the earliest date of import. The CBMA Spreadsheet may include multiple entries; however, importers/filers are reminded that only one entry may be addressed on an individual Post Summary Correction (PSC).
An entry number is now required in the file naming convention when attaching the CBMA Spreadsheet in DIS:
CBP155-[Entry Number the CBMA Spreadsheet is Linked to]-CBMA_Spreadsheet.xlsx. Importers/filers need to replace the text in the brackets with the actual entry number.
Clarifications and reminders:
Importers/filers need to utilize the “CBMA Importer Spreadsheet” Document Label when submitting the CBMA Spreadsheet to DIS.
Importers/filers are not to remove the validations in the template posted on CBP.gov. These validations are included to help ensure that the correct information is provided.
With respect to the field titled “CBMA Tax Rate or Credit Assigned and Requested by Line,” use the dropdown values to select the tax rate (for beer or spirits) or credit (for wine or cider) assigned by the foreign producer/assigning entity and requested by the importer. This field is entered only after completing the “Alcohol Type” field.
For the “Quantity Claimed for CBMA Tax Rate or Credit by Line” field, enter only a numeric value in barrels (for beer), gallons (for wine or cider), or proof gallons (for spirits) for the quantity on the entry line number that has a CBMA assignment.
For the “Excise Tax Claimed to be Owed by Line for Quantity Claimed,” calculate the excise tax claimed to be owed for the quantity that has a CBMA assignment, using the assigned CBMA tax rate or credit, by line. Note, for wine, this is calculated using the following formula: ([Estimated Excise Tax Paid by Line for Quantity Claimed]) – ([Quantity Claimed for CBMA Tax Credit] x [CBMA Tax Credit Assigned]). If the result is negative, then enter “0” for this field.
For the “Refund” field, calculate the refund as a dollar amount, if any, by subtracting Column I from Column H. Note: For entries claiming the CBMA tax rate or credit at time of entry summary filing, the refund will be $0.00. Do not include any interest assessment in the calculated refund. The refund shall not exceed the Estimated Excise Tax Paid by Line for Quantity Claimed.
Importers/filers are not to add additional tabs to the spreadsheet or change the name of existing tabs. Importers/filers should complete their CBMA Spreadsheet utilizing the CBMA Spreadsheet tab. If multiple entries are included on one spreadsheet, importers/filers should list these entries on the same spreadsheet tab.
CBMA CONTROLLED GROUP SPREADSHEET
Clarifications and reminders:
The file naming convention for the Controlled Group Spreadsheet in DIS is:
CBP154-[Controlled_Group_ Name]_Controlled_Group_Spreadsheet.xlsx. Importers/filers need to replace the text in the brackets with the actual Controlled Group name.
Importers/filers need to utilize the “CBMA Controlled Group” Document Label when submitting the Controlled Group Spreadsheet to DIS.
Importers/filers are not to add additional tabs to the spreadsheet or change the name of existing tabs. Importers/filers should complete their Controlled Group Spreadsheet utilizing the Controlled Group Spreadsheet tab.
CBMA ASSIGNMENT CERTIFICATION
Update: The file naming convention for the CBMA Assignment Certification is:
CBP156-[Assigning_Entity_Name_Calendar_Year]_Assignment_Certification.pdf
Importers/filers need to replace the text in the brackets with the actual assigning entity name.
Clarification/reminder: Importers/filers need to utilize the “CBMA Assignment Certification” Document Label when submitting the Assignment Certification to DIS.
“DOCS REQUIRED” RESPONSE MESSAGE
Clarification/reminder: After transmission of a Post Summary Correction (PSC), the importer/filer may receive a “docs required” message. This message does not mean that an entire entry package must be submitted, but that if not already submitted, upload the Controlled Group Spreadsheet, CBMA Spreadsheet and Assignment Certification into DIS.
CBMA CLAIMS SUBMITTED VIA NON-ABI ENTRIES
Update: For CBMA claims submitted on non-ABI entries only, importers/filers need to email the supporting documents to CBMA@cbp.dhs.gov with the names of the attached files and the entry number in the subject line. (For CBMA claims on ABI entries, supporting documents must be submitted via DIS and not emailed to the CBMA mailbox.)
CBMA CLAIMS SUBMITTED VIA PROTEST
Update: For paper CBMA protest submissions only (i.e., those protests not filed in the Automated Commercial Environment (ACE)), importers/filers need to include the protest number in the subject line when emailing supporting documents to CBMA@cbp.dhs.gov. (For CBMA protests filed in ACE, supporting CBMA documentation is loaded into the protest module and not emailed to the CBMA mailbox.)
If an importer/filer needs to update CBMA supporting documents for a claim filed via protest to comply with the Procedures and Requirements, they should submit a replacement of those documents in the protest module.
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.
Related CSMS No. 18-000708, 18-000609, 18-000587
Effective January 1, 2018, the Craft Beverage Modernization and Tax Reform Act of 2017 (CBMA) (as contained in Pub. L. No. 115-97) amended the Internal Revenue Code with respect to the tax treatment of certain alcoholic beverages. The provisions of the CBMA are effective during calendar years 2018 and 2019. Alcoholic beverages imported after December 31, 2017 through December 31, 2019 are eligible for CBMA.
On October 16, 2018, U.S. Customs and Border Protection (CBP) issued procedures and requirements for filing CBMA claims via CSMS message # 18-000609. Based on questions received from the trade community, CBP is issuing this CSMS message to provide updates, clarifications, and reminders to the procedures and requirements outlined in CSMS message # 18-000609.
Except where annotated below as an “Update,” all aspects of the October 16, 2018 Procedures and Requirements remain in effect. The CBMA Spreadsheet, Assignment Certification, and Controlled Group Spreadsheet templates have been posted to CBP.gov with the clarifying instructions.
CBP will issue procedures and requirements for CBMA claims filed during the remainder of 2019 in the near term.
DATE OF SUBMISSION FOR 2018 CLAIMS
Update
Due to the recent federal government shutdown, CBP is extending the timeframe for importers to submit supporting documents for 2018 entries with CBMA claims. Any 2018 CBMA claims that are not substantiated with the required and properly submitted documentation (CBMA Spreadsheet, Controlled Group Spreadsheet and Assignment Certification) by February 28, 2019, are at risk of being liquidated without the benefit of the CBMA rate. This includes any previously submitted documentation, which must be updated pursuant to the clarifications in this message.
DATE OF IMPORT
Clarification:
The benefits of CBMA apply to importations made in calendar years 2018 and 2019. Consequently, merchandise entered into a warehouse will be eligible for CBMA benefits only if the importation took place in calendar years 2018 or 2019.
DOCUMENT IMAGE SYSTEM (DIS)
Updates:
CBP has added the option to submit CBMA documents via DIS XML. Importers/filers may now submit CBMA documents via DIS XML as well as via DIS email.
If an importer/filer needs to update CBMA supporting documents filed on an entry/Post Summary Correction to comply with updated Procedures and Requirements, they should submit replacement documents in DIS. Importers/filers may correct as many CBMA spreadsheets as needed with a single collated file. When replacing documents, ensure to follow the document labeling and naming conventions outlined in this guidance. Only the latest submission will be considered for the purposes of validation of the claim.
Clarifications and reminders:
Instructions for providing the CBMA supporting documentation via DIS are included in the ACE DIS Implementation Guide at https://www.cbp.gov/document/technical-documentation/ace-dis-implementation-guide.
Importers/filers should ensure that all documents are accurate and complete, and have been uploaded into DIS, using the appropriate document names, types, labels and codes.
If submitting CBMA documents to DIS via email, the category in the subject line needs to be CBMA.
Filers/importers must use the .xlsx extension when submitting spreadsheets in DIS. Other formats, such as zipped files and .msg are unacceptable.
CBMA SPREADSHEET
Updates:
Whereas CSMS 18-000609 stated that a separate CBMA Spreadsheet was required for each entry for which the importer asserts a CBMA claim, CBP will now allow the CBMA Spreadsheet to include multiple entries as long as they pertain to one importer of record (IOR) number. In DIS, link the spreadsheet to the entry with the earliest date of import. The CBMA Spreadsheet may include multiple entries; however, importers/filers are reminded that only one entry may be addressed on an individual Post Summary Correction (PSC).
An entry number is now required in the file naming convention when attaching the CBMA Spreadsheet in DIS:
CBP155-[Entry Number the CBMA Spreadsheet is Linked to]-CBMA_Spreadsheet.xlsx. Importers/filers need to replace the text in the brackets with the actual entry number.
Clarifications and reminders:
Importers/filers need to utilize the “CBMA Importer Spreadsheet” Document Label when submitting the CBMA Spreadsheet to DIS.
Importers/filers are not to remove the validations in the template posted on CBP.gov. These validations are included to help ensure that the correct information is provided.
With respect to the field titled “CBMA Tax Rate or Credit Assigned and Requested by Line,” use the dropdown values to select the tax rate (for beer or spirits) or credit (for wine or cider) assigned by the foreign producer/assigning entity and requested by the importer. This field is entered only after completing the “Alcohol Type” field.
For the “Quantity Claimed for CBMA Tax Rate or Credit by Line” field, enter only a numeric value in barrels (for beer), gallons (for wine or cider), or proof gallons (for spirits) for the quantity on the entry line number that has a CBMA assignment.
For the “Excise Tax Claimed to be Owed by Line for Quantity Claimed,” calculate the excise tax claimed to be owed for the quantity that has a CBMA assignment, using the assigned CBMA tax rate or credit, by line. Note, for wine, this is calculated using the following formula: ([Estimated Excise Tax Paid by Line for Quantity Claimed]) – ([Quantity Claimed for CBMA Tax Credit] x [CBMA Tax Credit Assigned]). If the result is negative, then enter “0” for this field.
For the “Refund” field, calculate the refund as a dollar amount, if any, by subtracting Column I from Column H. Note: For entries claiming the CBMA tax rate or credit at time of entry summary filing, the refund will be $0.00. Do not include any interest assessment in the calculated refund. The refund shall not exceed the Estimated Excise Tax Paid by Line for Quantity Claimed.
Importers/filers are not to add additional tabs to the spreadsheet or change the name of existing tabs. Importers/filers should complete their CBMA Spreadsheet utilizing the CBMA Spreadsheet tab. If multiple entries are included on one spreadsheet, importers/filers should list these entries on the same spreadsheet tab.
CBMA CONTROLLED GROUP SPREADSHEET
Clarifications and reminders:
The file naming convention for the Controlled Group Spreadsheet in DIS is:
CBP154-[Controlled_Group_ Name]_Controlled_Group_Spreadsheet.xlsx. Importers/filers need to replace the text in the brackets with the actual Controlled Group name.
Importers/filers need to utilize the “CBMA Controlled Group” Document Label when submitting the Controlled Group Spreadsheet to DIS.
Importers/filers are not to add additional tabs to the spreadsheet or change the name of existing tabs. Importers/filers should complete their Controlled Group Spreadsheet utilizing the Controlled Group Spreadsheet tab.
CBMA ASSIGNMENT CERTIFICATION
Update: The file naming convention for the CBMA Assignment Certification is:
CBP156-[Assigning_Entity_Name_Calendar_Year]_Assignment_Certification.pdf
Importers/filers need to replace the text in the brackets with the actual assigning entity name.
Clarification/reminder: Importers/filers need to utilize the “CBMA Assignment Certification” Document Label when submitting the Assignment Certification to DIS.
“DOCS REQUIRED” RESPONSE MESSAGE
Clarification/reminder: After transmission of a Post Summary Correction (PSC), the importer/filer may receive a “docs required” message. This message does not mean that an entire entry package must be submitted, but that if not already submitted, upload the Controlled Group Spreadsheet, CBMA Spreadsheet and Assignment Certification into DIS.
CBMA CLAIMS SUBMITTED VIA NON-ABI ENTRIES
Update: For CBMA claims submitted on non-ABI entries only, importers/filers need to email the supporting documents to CBMA@cbp.dhs.gov with the names of the attached files and the entry number in the subject line. (For CBMA claims on ABI entries, supporting documents must be submitted via DIS and not emailed to the CBMA mailbox.)
CBMA CLAIMS SUBMITTED VIA PROTEST
Update: For paper CBMA protest submissions only (i.e., those protests not filed in the Automated Commercial Environment (ACE)), importers/filers need to include the protest number in the subject line when emailing supporting documents to CBMA@cbp.dhs.gov. (For CBMA protests filed in ACE, supporting CBMA documentation is loaded into the protest module and not emailed to the CBMA mailbox.)
If an importer/filer needs to update CBMA supporting documents for a claim filed via protest to comply with the Procedures and Requirements, they should submit a replacement of those documents in the protest module.
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.
Related CSMS No. 18-000708, 18-000609, 18-000587
Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.
This service is provided to you at no charge by U.S. Customs and Border Protection.
Privacy Policy | GovDelivery is providing this information on behalf of U.S. Department of Homeland Security, and may not use the information for any other purposes.
 |
 |