On March 30, 2021, in Cargo Systems Messaging Service (CSMS) #46807598, U.S. Customs and Border Protection (CBP) published the procedures for the submission of Craft Beverage and Modernization and Tax Reform Act of 2017 (CBMA) claims in the Automated Commercial Environment (ACE).
CBP is deploying new ACE functionality on April 6, 2021. Seven data elements will be required to be submitted through the Automated Broker Interface (ABI) on all entries claiming a lower Internal Revenue Tax (IRT) rate or credit under CBMA. Those data elements are:
- Controlled group name;
- Foreign producer identifier;
- Foreign producer name;
- Allocation quantity;
- Flavor content credit indicator;
- CBMA rate designation code; and
- Tax and Trade Bureau (TTB) tax rate.
Details can be found in the CSMS here:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-2ca3a2e?wgt_ref=USDHSCBP_WIDGET_2
CBP’s CBMA page can be found here:
https://www.cbp.gov/trade/program-administration/entry-summary/cbma-2017
