CSMS #45777694 - Update to the Draft ACE Entry Summary Create/Update CATAIR: New Section on the CBMA

U.S. Customs and Border Protection sent this bulletin at 01/21/2021 11:30 AM EST

Cargo Systems Messaging Service

CSMS #45777694 - Update to the Draft ACE Entry Summary Create/Update CATAIR: New Section on the CBMA

On January 4, 2021, an update was made to the Draft ACE Entry Summary Create/Update CATAIR to include a section on the Craft Beverage Modernization and Tax Reform Act of 2017 (CBMA). It is currently posted to the Chapters: Drafts for Futures Capabilities tab on CBP.gov. The update includes the following:

Section: 54-Record; 40-Record: Specified new Importer's Additional Declaration Type Code 05 (CBMA Product Detail). Required for articles of alcohol subject to an IR tax covered under the CBMA.* Submission of this detail requires that 40-Record Product Claim Code = 'C'. Neither submission of this new CBMA Product Detail nor the marking of the 40-Record Product Claim Code with 'C' is required if the CBMA claim is not being made on an article of alcohol.
Section: 11-Record: Corrected end of 11-Record Filler length from 7S to 9S.Deployment to CERT is scheduled for February 4, 2021 and April 6, 2021 for Production.

Questions or concerns should be directed to Entry Summary, Accounts & Revenue Division (ESAR) at esar@cbp.dhs.gov.

Articles of Alcohol Subject to CBMA

For an article of alcohol subject to / requested for CBMA procedures consider the following:

Flag the 40-Record Product Claim Code with 'C'.
Include a 54-Record of type '05' (CBMA Product Detail).
Use the 'ACE CBMA Tax Rate Table' to determine the CBMA rate to use for the computation of revenue. Report the CBMA Rate Designation Code that corresponds to the tranche chosen.
Report the applicable Accounting Class Code and estimated IR Tax Amount on the 60-Record.
In addition, report the corresponding 'TTB Tax Rate' from the 'ACE CBMA Tax Rate Table.'
The 'ACE CBMA Tax Rate Table' is available on CBP.gov. In the future, if the TTB tax rates change, this document will be updated.

Note: CBMA claim is not required on an article of alcohol. If CBMA is not requested, the standard tax rate (if applicable) from the HTS is to be used and the revenue and applicable Accounting Class Code is to be reported on the 60-Record.

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