U.S. Customs & Border Protection (CBP) has issued CSMS (Cargo Systems Messaging Service) 18-000403 as in below link as it relates to the excise tax cuts as part of the Craft Beverage Modernization and Tax Reform Act of 2017 (CBMA).
The Alcohol and Tobacco Tax and Trade Bureau (TTB) have also updated their website for detail on the CBMA as below.
Procedures are not in place by CBP to allow a reduced tax rate to be paid at time of U.S. Customs entry filing.
CBP and TTB are working on regulations to allow refunds of taxes where applicable retroactively.
CBP suggests that importers file protests on liquidated entries which a CBMA reduced tax rate or credit may be due.
CBP has advised that any refund requests will be processed no earlier than January 15, 2019.
For the importer to substantiate its eligibility to receive the reduced tax rates or the tax credits and meet its reasonable care obligations, its internal records should, at a minimum include:
* Foreign producer’s name.
* Foreign producer’s manufacturing facility address and FSMA registration number.
* Number of barrels of beer, number of gallons of wine, and number of proof gallons of distilled spirits eligible for
each reduced rate/tax credit assigned to the importer for the calendar year by the representative of the foreign
producer authorized to assign its allotment, and documentation showing that quantity as assigned to that specific
* Contact information for such authorized representative.
* Statement from the authorized representative of the qualifying foreign producer that the number of barrels or
wine/proof gallons assigned by the foreign producer (including any members of a controlled group) to all importers
for the calendar year does not exceed the quantities allowed by law and does not exceed the foreign producers
capacity. Importers who are assigned reduced tax rates and/or tax credits from multiple foreign producers should
maintain in their records the above information applicable to each foreign producer.
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