On April 8, 2021, in Cargo Systems Messaging Service (CSMS) #46912475, U.S. Customs and Border Protection (CBP) issued a reminder that on April 6, 2021, new functionality was deployed in the Automated Commercial Environment (ACE) for processing entries claiming a lower Internal Revenue Tax (IRT) rate or credit under the Craft Beverage Modernization and Tax Reform Act (CBMA). Seven data elements are now required to be submitted through the Automated Broker Interface (ABI) on all entries claiming 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:
CBP’s CBMA page can be found here:
https://www.cbp.gov/trade/program-administration/entry-summary/cbma-2017