On April 6, 2021, CBP deployed the Craft Beverage Modernization and Tax Reform Act (CBMA) enhancements to the Automated Commercial Environment (ACE). CBMA allows for reduced rates or credits on 92 tariff numbers under Chapter 22 of the Harmonized Tariff Schedule. CBP created CBMA tax rate tables to display the rate or credit for each specific alcohol type and tranche level of quantity that may be eligible for a reduced rate or credit under the CBMA.
As part of the deployment, filers will be required to transmit seven data elements in ACE for CBMA claims at entry or for a Post Summary Correction (PSC) using the Automated Broker Interface (ABI). The data elements will need to be input on an entry line in the Importers Additional Declaration field(s) (54 Record) by the filer. In addition, ACE will validate tax amounts for CBMA claims, and users will be able to review these data elements in ACE Reports.
Additional CSMS messages issued and resources regarding the April 6, 2021 CBMA deployment can be found at the following:
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