On January 31, 2018, U.S. Customs and Border Protection (CBP) announced in Cargo Systems Messaging Service (CSMS) #18-000103 that the Alcohol and Tobacco Tax and Trade Bureau (TTB) and CBP would issue forthcoming guidance to importers on procedures to receive a lower effective excise tax on alcohol.
CBP advises that until the procedures are in place, importers should continue to pay the full excise tax rates. Once the procedures are in place, importers will have the opportunity to seek excise tax relief on entries made after the law went into effect.
The CSMS can be found here: