On December 23, 2019, in Cargo Systems Messaging Service (CSMS) #41089761, U.S. Customs and Border Protection (CBP) announced the extension of the Craft Beverage Modernization and Tax Reform Act of 2017 (CBMA). CBMA was effective in 2018 and 2019, and the extension goes through 2020.
CBMA allows for reduced tax rates and/or tax credits for importations of certain limited quantities of distilled spirits, beer, or wine from each assigning entity as defined within the legislation.
CBP advises that CBMA claims should be submitted under the same procedures as claims in 2018-2019. Additional instructions on 2020 CBMA claims will be issued at a later date.
Questions regarding CBMA can be directed to CBMA@cbp.dhs.gov.
CSMS #41089761 can be found here:
More information on CBMA can be found here: