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New Frequently Asked Question (FAQ) on CBMA Imports: What businesses can register with TTB as foreign producers and assign tax benefits?

TTB regulations define the “foreign producer” who can make CBMA tax benefit assignments as the “foreign distilled spirits operation, wine producer, or brewer.”  “Foreign wine producer,” “foreign brewer,” and “foreign distilled spirits operation” for CBMA purposes are set forth in FAQ CB-TB11.

See also FAQ TB-8, explaining that an entity’s brand name on distilled spirits, wine, or beer, does not make that entity the foreign producer for CBMA purposes.

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Last updated: April 12, 2024
Maintained by: Office of Communications