From "Assignment Certification" to “Zinfandel”….TLR has you covered for CBMA credits.
What is a CBMA Claim?
The Craft Beverage Modernization and Tax Reform Act of 2017 (CBMA) is a program that allows importers and producers to submit requests for refunds and credits on the Federal Excise Taxes (FET) they paid on their qualifying imports or production of wine, spirits, and beer. Any importer of qualifying beverages can make an application for a refund or credit of these taxes.
You should ask TLR to help you file an application.
Did you know that 77% of CBMA claims are rejected because of missing or incorrect information or forms?
CBMA claims are complicated
TLR has a 100% success rate to date on CBP responses to its submissions. TLR has applied to recover more than $5.2 Million for applicants.
We make it simple for customers, and we make it simple for Customs
Customs demands a specific form for all submissions. TLR reviews all necessary documents and information included in your application.Read the American Shipper article >
VIEW CBMA ACT
CBMA claims are time-sensitive.
You must submit a claim within 494 days from date of entry. Only entries made after Oct 22, 2018 are eligible.
Importers: producers have limited allocations. Contact your producer today so you can take advantage of this tax credit/refund. Come to TLR for filing advice.
Retroactive refunds are possible on past imports.
You can file to recoup the FET on already imported product from 2018-2019.
You may present post-entry CBMA claims, in the form of Post Summary Corrections (PSCs) and Protests, to Customs to recover overpaid FET. Entries will also need to be in the allowable protest window to be eligible for claims.
Email our CBMA team for more information
Who can submit a claim?
What products are eligible?
- Any person who receives an allocation from producers of imported wines, spirits, or beers may be eligible.
- A foreign producer may allocate tax credits (wine), or reduced tax rates (spirits and beer) to its U.S. importers. Please read our more detailed FAQ list below.
Why work with TLR?
We take the time to make it right. TLR currently has the best average in the industry of recovering CBMA-eligible tax monies. We have an experienced CBMA team that works closely with CBP to bring clarity to this complex submission process.
Across the industry, 77% of CBMA claims contain missing or incorrect information. TLR vets all documents that importers and suppliers prepare to ensure full compliance with CBP requirements.
- Claims submitted: 1,410
- PSCs returned positive outcome: 121
- PSCs returned negative income: 0
- Claims awaiting processing: 1,289
- Total Value of FET Applications: $6,163,636.38
Data as of 1/30
1. Can we file to recoup the FET tax on already imported product from 2018-2019?
Yes, you may present post-entry CBMA claims, in the form of Post Summary Corrections (PSC’s) and Protests, to Customs to recover overpaid FET taxes. Entries will also need to be in the allowable protest window to be eligible for claims.
2. Can we take advantage of CBMA for Foreign Trade Zone withdrawal Entries?
Yes, as long as the wine/spirits/beer was imported into the U.S. in 2018 or 2019.
3. Can we receive allocations from multiple producers?
Yes, there is no limit to the number of allocations an importer can receive from various producers. Quantitative limits apply to the supplier.
4. Is Customs able to track all allocations made by foreign producer/suppliers to various importers?
5. May various tiers and corresponding rates be included on one assignment certification?
No. A separate assignment certification is required for each rate assigned and for each alcohol type.
6. May 2018 and 2019 allocations be made on one allocation sheet?
No. A separate assignment certification is required for each year.
7. Who may sign the allocation cert?
An employee of the foreign producer/supplier with authority to bind the company.
8. Is sparkling wine eligible for the foreign producer assignment wine credit, or is only still wine eligible?
Sparkling wine is eligible and included under the “wine” category.
How do I get started?
- Contact TLR’s CBMA team today.
- Let us add your name to the more than 1,100 claims,
to recover more than $4.6 million in overpaid FET.
TLR has received no rejected claims from Customs.