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Imports – Tax Benefits under the Craft Beverage Modernization Act (CBMA)

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New Provisions

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.  U.S. importers pay the Federal excise tax on imported beer, wine, and distilled spirits, and must receive an assignment of the CBMA tax benefits from the foreign producer to take advantage of the CBMA tax benefits.

From 2018 to 2022, U.S. Customs and Border Protection (CBP) has administered the CBMA tax provisions related to imported products.

A change in the law transferred responsibility for administering the CBMA tax benefits for imported alcohol from CBP to TTB beginning with products entered for consumption in the United States on or after January 1, 2023.

The law also changed the way in which importers will take advantage of tax benefits assigned to them. Starting January 1, 2023, importers who want to take advantage of assigned tax benefits must pay the full tax rate to CBP and then subsequently submit a claim to TTB for a refund.

 

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For more information:

CBMA myTTB Data:

Foreign Producer Registrations as of May 7, 2024: 19,000

Overview for Importers ● Overview for Foreign Producers ACE Resources myTTB System User Guides 
General CBMA Import Program FAQs Importer Claims FAQs 
Foreign Producer Registration Questions and Answers 
CBMA Tax Benefit Assignment Questions and Answers

 

Summary of CBMA Import Refund Provisions for Distilled Spirits, Wine, and Beer

The following summaries outline the new provisions covering importers and foreign producers.

ACE Resources

 

myTTB System User Guides

 

General CBMA Import Program FAQs

 

 

Importer Claims FAQs

 

Foreign Producer Registration FAQs

CBMA Tax Benefit Assignment FAQs

CONTACT US

Please send your questions about tax benefits for imports under CBMA using the National Revenue Center Contact Form (choose CBMA in the drop down).

To reach us by phone from 8 a.m. to 5 p.m. EST, Monday through Friday, call 1-877-882-3277, option #3.

Last updated: April 30, 2024