CSMS # 54791179 - Harmonized Tarif Schedule (HTS) Chapter 22 Classification Internal Revenue Tax (IRT) Inconsistencies

U.S. Customs and Border Protection sent this bulletin at 01/20/2023 04:10 PM EST

Cargo Systems Messaging Service

CSMS # 54791179 - Harmonized Tarif Schedule (HTS) Chapter 22 Classification Internal Revenue Tax (IRT) Inconsistencies

U.S. Customs and Border Protection (CBP) has been made aware of possible inconsistencies with the Internal Revenue Tax (IRT) rates posted in the Automated Commercial Environment (ACE) and is investigating. CBP is working to clarify the proper conversion rate, computation, and rounding requirements to ensure accurate rates are reflected in ACE.

When transmitting Craft Beverage Modernization Act (CBMA) data on an entry summary, please use the attached table for the applicable rates for entry summaries on and after January 1, 2023. Filers should ensure that the CBMA Rate Designation Code matches the full tax rate for the alcoholic beverage category under CBMA.

For example: CBMA Rate Designation Code W01010, signifying the allocation assignment is the full $1.00 per gallon credit for still wine 16% and under, should be transmitting the full rate of $1.07 per gallon IRT.

When transmitting a non-CBMA entry summary line, please use the rates associated with the HTS.

If rates are adjusted in the future, CBP will issue another Cargo Systems Messaging Service (CSMS) message to inform the trade community of any changes.

For questions or additional information please contact CBP at CBMA@cbp.dhs.gov.

ACE CBMA Rate Table 2023 High Rates.xlsx

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