CBMA Spotlight Series: TTB Now Has Responsibility for CBMA Tax Provisions for Imported Alcohol
It’s a new year, and a new responsibility for TTB!
The Craft Beverage Modernization Act (CBMA) provisions of the U.S. Internal Revenue Code provide for reduced rates or tax credits for beer, wine, and distilled spirits produced in or imported into the United States. These CBMA tax benefits are limited in quantity for each producer, including foreign producers. Foreign producers utilize these CBMA tax benefits by assigning them to U.S. importers of their products. U.S. importers pay the Federal excise tax on imported beer, wine, and distilled spirits, and must receive an assignment of the CBMA tax benefits from the foreign producer to take advantage of the CBMA tax benefits.
From 2018 to 2022, U.S. Customs and Border Protection (CBP) administered the CBMA tax provisions related to imported products.
A change in the law transferred responsibility for administering the CBMA tax benefits for imported alcohol from CBP to TTB beginning with products entered for consumption in the United States on or after January 1, 2023.
The law also changed the way in which importers will take advantage of tax benefits assigned to them. Starting January 1, 2023, importers who want to take advantage of assigned tax benefits must pay the full tax rate to CBP and then subsequently submit a claim to TTB for a refund.
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Reminder: We encourage foreign producers to register now using the myTTB system (see our user guide for help). Registration will be necessary to make assignments to importers for calendar year 2023.
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Upcoming FAET Presentation at SHOT Show
 We will be giving a 2-hour presentation on the Firearms and Ammunition Excise Tax (FAET) at this year’s SHOT Show in Las Vegas, NV. SHOT Show will be held January 17-20, at the Venetian Expo + Caesars Forum. Registration for the conference is still open.
The presentation consists of two parts: Introduction to FAET and What to Expect on a TTB Audit. It will take place on January 19, from 8 a.m. to 10 a.m. in the Venetian, Level 3, Room 3104-3105. If you are attending SHOT Show and wish to attend our FAET presentation, please RSVP to Outreach@ttb.gov.
TTB representatives will be also available at Booth #42351 for the duration of the show. The presentation and the booth are great opportunities for manufacturers and importers to ask questions and get first-hand advice from our FAET experts. We hope to see you there!
Scheduled Maintenance to TTB Systems
 What: TTB Network Maintenance
When: Saturday, January 14, 2023, starting at 10 a.m. ET until 10 p.m. ET
During the scheduled maintenance, all services at HQ and NRC will be unavailable. Please contact the TTB Help Desk at TTB.Helpdesk@ttb.gov or 866-240-0835 with any questions or concerns.
Sign up to receive email alerts about upcoming outages. Look under the General Information category.
TTB Career Opportunity: Investigator
 Are you interested in a career at an agency that ranks in the top 10% of Best Places to Work in the Federal Government? If yes, consider applying for this TTB job.
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