2 november 2022

Implementation of refund procedures for Craft Beverage Modernization Act federal excise tax benefits applicable to imported alcohol (See attachments below).

SpiritsEUROPE wants to share with you additional information published by TTB on how to register to be able to assign tax benefits.

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 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 foreign producer registration and tax benefit assignment processes, is available at the CBMA Imports page at TTB.gov:

Information for importers submitting CBMA claims starting in 2023 will be provided by TTB at a later date.

On a different note, I would like to let you know that TTB is organising a series of webinars on spirits, which are free of charge for participants. The next one will focus on labelling & take place on 3 November, at 2pm Eastern Time.

You can find more information about this webinar & register here.

Presentations from previous webinars organised for spirits can be found here (under “Distilled spirits”) and recorded versions of the webinars will be made available here in the near future.

Attachment #1. Implementation Refund Procedures Craft Beverage Modernization Act Excise Tax Benefits Imported Alcohol Temporary Rule.

Attachment #2. Tax Benefits Spirits Notice.