October 25, 2022 │Office of Communications
The Craft Beverage Modernization Act (CBMA) provisions of the U.S. Internal Revenue Code provide for reduced rates or tax credits for beer, wine, and distilled spirits produced in or imported into the United States. These CBMA tax benefits are limited in quantity for each producer, including foreign producers. Foreign producers utilize these CBMA tax benefits by assigning them to U.S. importers of their products.
A change in the law transferred responsibility for administering the CBMA tax benefits for imported alcohol from U.S. Customs and Border Protection (CBP) to TTB beginning with products entered for consumption in the United States on or after January 1, 2023.
Before assigning CBMA tax benefits, a foreign producer must first register with TTB using the online myTTB system. When a foreign producer’s TTB registration is complete, the foreign producer will receive a TTB Foreign Producer ID, and will be able to then assign the tax benefits to importers through the myTTB system. The foreign producer will provide its TTB Foreign Producer ID to the importer, who will include it in the information submitted to CBP during the entry process, as well as in the information submitted to TTB when filing the CBMA import refund claim.
Foreign Producers: Register Now with TTB
Foreign producers may now register using the myTTB system and may then use the system to make assignments to importers for calendar year 2023. An owner, officer, employee, or an authorized agent of a foreign producer may submit the foreign producer registration and make assignments.
A user guide for the new system, which provides step-by-step instructions for the foreign producer registration and tax benefit assignment processes, is available at our CBMA Imports page at TTB.gov:
Information for importers submitting CBMA claims starting in 2023 will be provided at a later date.
Additional Information
Imports – Tax Benefits under the Craft Beverage Modernization Act (CBMA)