Cargo Systems Messaging Service
CSMS #39891377 - Deferred Taxes Bills for Craft Beverage Modernization Act (CBMA)
This message is issued as a reminder of eligibility to submit a Post Summary Correction.
In accordance with 76 FR 37136, an entry summary requiring Post Summary Correction “must be fully paid or revenue free”.
Deferred-Tax bills are required to be paid-in-full prior to submission of a Post Summary Correction.
Once the Deferred-tax bill is paid-in-full, the Filer may submit a Post Summary Correction requesting a decrease or increase in the IRT amount that is owed.
If the Deferred-tax bill is not paid-in-full and a Post Summary Correction is submitted, the Post Summary Correction will be rejected/denied.
|