On December 30, 2020, in Cargo Systems Messaging Service (CSMS) #45315560, U.S. Customs and Border Protection (CBP) announced the extension of the Craft Beverage Modernization and Tax Reform Act of 2017 (CBMA). CBMA has been extended annually since its original effective date in 2018, but the announced extension is permanent, effective January 1, 2021. CBP will administer imports subject to CMBA claims through 2022, after which the administration will transfer to the Department of the Treasury.
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 the procedures for CBMA claims are largely the same as those for 2020 claims, but the CSMS identifies the procedural changes for 2021 claims.
Questions regarding CBMA can be directed to CBMA@cbp.dhs.gov.
CSMS #45315560 can be found here:
More information on CBMA can be found here: