Craft Beverage Modernization Act (CBMA) Import Resources | TTB: Alcohol and Tobacco Tax and Trade Bureau

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href="https://service.govdelivery.com/accounts/USTTB/subscriber/new" target="_blank">Get Email Updates</a></p><p><a href="https://www.ttb.gov/alcohol/cbma-imports-spanish">En Español</a> | <a href="https://www.ttb.gov/alcohol/cbma-imports-french">En Français</a> | <a href="https://www.ttb.gov/alcohol/cbma-imports-chinese">中文</a></p><div class="grid-row grid-gap-lg"><div class="grid-col-5"><h2>CBMA Import Refund Provisions for Distilled Spirits, Wine, and Beer</h2><p>The information on this page summarizes the provisions covering importers and foreign producers.</p><p>Click the links below to learn more about each topic:</p><ul><li><a href="#OI">Overview for Importers</a></li><li><a href="#OFP">Overview for Foreign Producers</a></li><li><a href="#aceres">ACE Resources</a></li><li><a href="#myTTB">myTTB System User Guides</a></li><li><a href="#gen">General CBMA Import Program FAQs</a></li><li><a href="#icfaq">Importer Claims FAQs</a></li><li><a href="#FP">Foreign Producer Registration FAQs</a></li><li><a href="#CBMA">CBMA Tax Benefit Assignment FAQs</a></li><li><a href="#AI">Additional Information</a></li></ul></div><div class="grid-col-7"><div class="usa-alert usa-alert--info usa-alert--no-icon"><div class="usa-alert__body"><h2>CBMA Provisions</h2><p><em>The </em><a href="/regulated-commodities/beverage-alcohol/cbma/craft-beverage-modernization-and-tax-reform-cbmtra" target="_blank"><em>Craft Beverage Modernization Act (CBMA)</em></a><em> 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.</em></p><p><em>From 2018 to 2022, U.S. Customs and Border Protection (CBP) has administered the CBMA tax provisions related to imported products.</em></p><p><em>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.</em></p><p><em>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.</em></p></div></div></div></div><h2>CBMA Video Series</h2><p><a href="https://youtube.com/playlist?list=PLlWWcVGrLSp4AuzUgeuRTIUGh_lsPziGL" target="_blank">CBMA Video Series Playlist (YouTube) </a></p><ul class="usa-card-group grid-row grid-gap"><li class="usa-card tablet:grid-col-3"><div class="usa-card__container"><div class="usa-card__header"><h4 class="usa-card__heading">TTB's CBMA Imports Overview</h4></div><div class="usa-card__body"><div class="usa-card__media usa-card__media--exdent"><div class="usa-card__img"><img src="/system/files/2024-05/TTB%26%23039%3Bs_CBMA_Imports_Overview.png" alt="TTB's CBMA Imports Overview" width="800" height="800"></div></div></div><div class="text-align-center usa-card__footer"><a class="usa-button usa-button--accent-blue margin-bottom-1" href="https://youtu.be/sAMZzFfHJOQ">Watch Now </a></div></div></li><li class="usa-card tablet:grid-col-3"><div class="usa-card__container"><div class="usa-card__header"><h4 class="usa-card__heading">Foreign Producer Registration System</h4></div><div class="usa-card__body"><div class="usa-card__media usa-card__media--exdent"><div class="usa-card__img"><img src="/system/files/2024-05/Foreign__Producer_Registration_System.png" alt="Foreign Producer Registration System" width="800" height="800"></div></div></div><div class="text-align-center usa-card__footer"><a class="usa-button usa-button--accent-blue margin-bottom-1" href="https://youtu.be/XT4e6Zjb9Uo">Watch Now </a></div></div></li><li class="usa-card tablet:grid-col-3"><div class="usa-card__container"><div class="usa-card__header"><h4 class="usa-card__heading">Preparing for Importer Claims</h4></div><div class="usa-card__body"><div class="usa-card__media usa-card__media--exdent"><div class="usa-card__img"><img src="/system/files/2024-05/CBMA_Importer_Claims_System_Walkthrough.png" alt="CBMA Preparing for Importer Claims" width="800" height="800"></div></div></div><div class="text-align-center usa-card__footer"><a class="usa-button usa-button--accent-blue margin-bottom-1" href="https://youtu.be/KQs5XCeiZFI">Watch Now </a></div></div></li><li class="usa-card tablet:grid-col-3"><div class="usa-card__container"><div class="usa-card__header"><h4 class="usa-card__heading">Importer Claims System Walkthrough</h4></div><div class="usa-card__body"><div class="usa-card__media usa-card__media--exdent"><div class="usa-card__img"><img src="/system/files/2024-06/CBMA_Importer_Claims_System.png" alt="Importer Claims System Walkthrough" width="800" height="800"></div></div></div><div class="text-align-center usa-card__footer"><a class="usa-button usa-button--accent-blue margin-bottom-1" href="https://youtu.be/kgM5oU-B-OM">Watch Now </a></div></div></li><li class="usa-card tablet:grid-col-3"><div class="usa-card__container"><div class="usa-card__header"><h4 class="usa-card__heading">Your Questions Answered</h4></div><div class="usa-card__body"><div class="usa-card__media usa-card__media--exdent"><div class="usa-card__img"><img src="/system/files/2024-05/Your_Questions_Answered.png" alt="Your Questions Answered" width="800" height="800"></div></div></div><div class="text-align-center usa-card__footer"><a class="usa-button usa-button--accent-blue margin-bottom-1" href="https://youtu.be/8MnF0rcmM7Q">Watch Now </a></div></div></li><li class="usa-card tablet:grid-col-3"><div class="usa-card__container"><div class="usa-card__header"><h4 class="usa-card__heading">Addressing Common Errors</h4></div><div class="usa-card__body"><div class="usa-card__media usa-card__media--exdent"><div class="usa-card__img"><img src="/system/files/2024-05/Addressing_Common_Errors.png" alt=" Addressing Common Errors" width="800" height="800"></div></div></div><div class="text-align-center usa-card__footer"><a class="usa-button usa-button--accent-blue margin-bottom-1" href="https://youtu.be/Tk__1tN_ots">Watch Now </a></div></div></li></ul><h2>Overview of CBMA Import Refund Provisions for Distilled Spirits, Wine, and Beer</h2><p>The following summaries outline the new provisions covering importers and foreign producers.</p><div class="usa-accordion usa-accordion--multiselectable" id="faqContent" data-allow-multiple><h4 class="usa-accordion__heading" id="OI"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a1"> Overview for Importers </button></h4><div class="usa-accordion__content" id="m-a1" hidden><p><strong>General:</strong> For beer, wine, and distilled spirits entered for consumption in the United States on or after January 1, 2023, an importer must pay the full rate of tax to CBP.</p><p>To take advantage of the CBMA reduced tax rates or tax credits, the importer must electronically file a refund claim with TTB. Importers may file refund claims after the close of each calendar quarter covering their entries in that quarter.</p><p>An importer cannot claim a refund unless the foreign producer of the imported beer, wine, or distilled spirits has assigned their CBMA tax benefits to that importer using the <a href="https://my.ttb.gov/">myTTB online system</a>.</p><hr><p><strong>Customs Entry Filings:</strong> Before claiming a refund, the importer must submit information in their customs entry filing(s) identifying the products that will be subject to their claim, including:</p><ul><li>The commodity (i.e., beer, wine, or distilled spirits) and quantity (i.e., beer barrels, wine gallons, or proof gallons) being imported with an assigned CBMA tax benefit;</li><li>The name and TTB Foreign Producer ID of the foreign producer assigning the CBMA tax benefits; and</li><li>The specific reduced tax rate or tax credit assigned to the imported quantity.</li></ul><p>This information is generally consistent with the information importers were required to submit to CBP to take advantage of CBMA tax benefits prior to 2023, except that TTB will use a new TTB-issued Foreign Producer ID number to identify foreign producers. See Craft Beverage Modernization Act (CBMA) – 2022 Procedures and Requirements, <a href="https://content.govdelivery.com/bulletins/gd/USDHSCBP-3025636" target="_blank" rel="noopener">CSMS #50484790</a> (Dec. 23, 2021).</p><p>This information must be submitted electronically as part of the importer’s customs entry filing(s) in CBP’s Automated Commercial Environment (ACE). More detailed information on the entry filing requirements is available in the CBP and Trade Automated Interface Requirements (CATAIR) Entry Summary Create/Update on <a href="https://www.cbp.gov/document/guidance/ace-catair-entry-summary-createupdate-draft-chapter" target="_blank" rel="noopener">CBP’s website</a>.</p><p>Importers intending to file CBMA importer refund claims must also file the TTB Message Set electronically in ACE.  For instructions, see <a href="https://www.cbp.gov/document/guidance/ace-filing-instructions-ttb-regulated-commodities">ACE Filing Instructions for TTB-Regulated Commodities | U.S. Customs and Border Protection (cbp.gov)</a>.</p><p><strong>Quarterly Refund Claims:</strong> An importer can file a quarterly refund claim based on CBMA tax benefits assigned to them after imported products have entered the United States for consumption, and after the importer has paid to CBP the tax due on those products at the full tax rate.  Importers may not file refund claims more frequently than quarterly.  That is, the calendar quarter must end before CBMA import refund claims may be filed for any consumption entries made during that quarter.</p><p><strong>Use of myTTB Online System: </strong>Importers must submit CBMA refund claims electronically using the <a href="https://my.ttb.gov/">myTTB</a> online system.  Importers may authorize third party agents to submit filings on their behalf within the myTTB online system.  Importers are responsible for ensuring that they (or their agents) have submitted accurate data in ACE before submitting a CBMA refund claim to TTB. Step-by-step instructions on filing claims are available in the <a href="https://www.ttb.gov/images/alcohol/cbma-imports/Importer_Claims_User_Guide.pdf">Importer Claims User Guide</a>.</p></div><h4 class="usa-accordion__heading" id="OFP"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a2"> Overview for Foreign Producers </button></h4><div class="usa-accordion__content" id="m-a2" hidden><p><strong>General:</strong> Foreign producers may assign the CBMA tax benefits to one or more U.S. importers of their products.  An importer cannot take advantage of tax benefits unless the foreign producer has assigned their tax benefits to the importer. </p><p><strong>Quantity Limitations: </strong>By law, each foreign producer may only assign a limited quantity of tax benefits for each category of their products imported into the United States (beer, wine, or distilled spirits). Please see <a href="#TB-1">FAQ TB-1</a> for more detailed information on the quantities eligible to be assigned each calendar year.</p><p><strong>Use of </strong><a href="https://my.ttb.gov/"><strong>myTTB Online system</strong></a><strong>:</strong>  In the past, foreign producers assigned CBMA tax benefits to one or more importers using a letterhead template published by CBP.  TTB will not accept letterhead assignments for calendar years 2023 and beyond.  For products imported on or after January 1, 2023, foreign producers must use the <a href="https://my.ttb.gov/">myTTB</a> online system to assign CBMA tax benefits to importers.</p><p><strong>Foreign Producer Registration: </strong>Before assigning CBMA tax benefits, a foreign producer must first register with TTB using the online <a href="https://my.ttb.gov/">myTTB</a> system and receive a TTB Foreign Producer ID.  A foreign producer will need to provide the following information to register:</p><ul><li>Basic information about the business (such as business name and address) and contact information for a point of contact for the business (see <a href="#FP-1">FAQ FP-1</a>);</li><li>Their unique U.S. Food and Drug Administration (FDA) Food Facility Registration number(s) (see <a href="#FP-2">FAQ FP-2</a>); and</li><li>Ownership information, if under common ownership with other foreign or U.S. alcohol producers (see <a href="#FP-1">FAQ FP-1</a>).</li></ul><p>When a foreign producer’s TTB registration is complete, TTB will issue a TTB Foreign Producer ID and the foreign producer will be able to make assignments through the electronic myTTB system. U.S. importers will use the TTB Foreign Producer ID to identify the foreign producer when submitting information to CBP during the entry process as well as when submitting CBMA import refund claim information to TTB.</p><p><strong>Assigning Benefits to Importers: </strong>To assign CBMA tax benefits to importers, foreign producers will need to provide the following information:</p><ul><li>The calendar year for which the CBMA tax benefits are being assigned; </li><li>The importer to whom the assignment is made, identified by TTB permit number (or TTB-assigned reference number when an importer is not required to have a TTB permit);</li><li>The commodity (i.e. beer, wine, or distilled spirits) for which the assignment is made; </li><li>The specific reduced tax rate or tax credit being assigned; and </li><li>The quantity of proof gallons, wine gallons, or beer barrels on which tax benefits are being assigned.</li></ul><p>The quantities of tax benefits available to be assigned may be impacted by controlled group rules in cases of common ownership among producers.  Please see <a href="#TB-1">FAQs TB-1 - 2</a> for additional information on quantity limitations.</p></div><h2 id="aceres">ACE Resources</h2><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a3"> <a name="myTTB-1"></a>ACE CBMA Tax Rates Table</button></h4><div class="usa-accordion__content" id="m-a3" hidden><p>See the <a href="/images/pdfs/cbma/ACE_CBMA_Tax_Rates_Table.pdf" target="_blank">ACE CBMA Tax Rates Table</a>. Use these codes for consumption entries on or after January 1, 2023 when the filer has or reasonably expects to have a CBMA tax benefit assignment from the foreign producer and expects to file a refund claim with TTB based on the assigned lower Internal Revenue Tax (IRT) rate or credit.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a32"> <a name="myTTB-2"></a>Avoiding ACE Data Errors that may Delay Payment of CBMA Importer Refund Claims</button></h4><div class="usa-accordion__content" id="m-a32" hidden><p>See <a href="https://www.ttb.gov/news/avoiding-ace-data-errors-that-may-delay-payment-of-cbma-importer-refund-claims">Avoiding ACE Data Errors</a></p></div><p> </p><h2 id="myTTB">myTTB System User Guides</h2><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a4"> <a name="myTTB-3"></a>Foreign Producer Registration and Assignment System </button></h4><div class="usa-accordion__content" id="m-a4" hidden><p>See the <a href="/images/pdfs/cbma/Foreign_Producer_System_External_User_Guide_2022-10-25.pdf" target="_blank" rel="noopener">Foreign Producer Registration and Assignment System User Guide</a></p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a30"> <a name="myTTB-4"></a>Before you register as a Foreign Producer or if you receive an error message when you attempt to register, read this new guidance on common errors.</button></h4><div class="usa-accordion__content" id="m-a30" hidden><p>See the <a href="https://www.ttb.gov/news/foreign-producer-registrations-errors-that-delay-processing" target="_blank" rel="noopener">Foreign Producer Registration Common Errors</a></p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a5"> <a name="myTTB-5"></a>Importer Claims System </button></h4><div class="usa-accordion__content" id="m-a5" hidden><p><a href="/images/alcohol/cbma-imports/Importer_Claims_User_Guide.pdf" target="_blank">Importer Claims User Guide</a></p><p><a href="/images/alcohol/cbma-imports/cbma-generate-ACE-report.pdf" target="_blank">Alternate Claims User Guide</a></p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a45"> <a name="myTTB-5"></a>Banking Interface for CBMA Importer Claims </button></h4><div class="usa-accordion__content" id="m-a45" hidden><p>The myTTB Banking interface allows entity managers, or someone they designate, to securely store information related to one or more bank accounts for their entity. The stored accounts can be used for myTTB services that require banking information to receive payments. The details of stored accounts are masked from all entity users.</p><p><a href="/regulated-commodities/beverage-alcohol/cbma/managing-banking-access-for-users-in-my-ttb" target="_blank">Managing Banking Access for Users in myTTB </a><br>Instructions for adding a new user with banking access, adding banking access to an existing user, and removing banking access from a user.</p><p><a href="/regulated-commodities/beverage-alcohol/cbma/banking-information-in-my-ttb" target="_blank">Banking Information in myTTB</a><br>Instructions for adding an initial bank account, deleting an existing bank account, editing a bank account nickname, and reviewing your address.</p><p><a href="/regulated-commodities/beverage-alcohol/cbma/cbma-banking-integration" target="_blank">CBMA Banking Integration</a><br>Instructions for selecting a bank account in the CBMA Importer Claims system.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a50"> <a name="myTTB-6"></a>myTTB Messaging</button></h4><div class="usa-accordion__content" id="m-a50" hidden><p><a href="/media/80271/download?inline" data-entity-type="media" data-entity-uuid="ba1f488e-f00e-4df2-a4e7-6af407fde7c3" data-entity-substitution="media_download_inline" title="myTTB_Messaging_User_Guide.pdf">myTTB Messaging User Guide</a></p></div><p> </p><h2 id="gen">General CBMA Import Program FAQs</h2><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a6"> <a name="myTTB-6"></a>GI-1: When do the new CBMA procedures take effect? </button></h4><div class="usa-accordion__content" id="m-a6" hidden><p>The new TTB procedures for obtaining CBMA tax benefits apply to merchandise entered for consumption with an Entry Date of January 1, 2023, and after.</p></div><h4 class="usa-accordion__heading" id="GI-2"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a7">GI-2: What can an authorized agent for a foreign producer do? </button></h4><div class="usa-accordion__content" id="m-a7" hidden><p>In TTB’s foreign producer registration and assignment system, an authorized agent for the foreign producer is able to submit and/or edit the foreign producer’s registration information; assign CBMA tax benefits that the foreign producer is eligible to make under law; view all information submitted on behalf of the foreign producer in the system, including information submitted by other authorized persons; receive and respond to communications from TTB regarding the foreign producer; and may also be able to designate additional users depending on the scope of the agent’s authorization. When entering registration or assignment information into TTB’s system, an authorized agent is acting solely as the foreign producer’s agent, and is not acting in their own capacity. The foreign producer and their agents (including any agents who are also importers) are responsible for ensuring that information entered in TTB’s system is accurate and consistent with the foreign producer’s intent.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a24">GI-3: Can a customs broker submit the refund claims to TTB on behalf of a U.S. importer?</button></h4><div class="usa-accordion__content" id="m-a24" hidden><p>An importer may authorize an agent, including a customs broker, to act on the importer’s behalf for purposes of submitting the CBMA refund claim. Generally, TTB importers will be able to grant authorization electronically to third parties through the myTTB system. More information is available on the <a href="https://www.ttb.gov/myttb/activate-entity?utm_source=newsfeature&utm_medium=web&utm_campaign=myttb-authlaunch">Getting Started in myTTB</a> page.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a25">GI-4: Do the assignment certification, CBMA spreadsheet, and controlled group spreadsheet that were required in past years also need to be submitted with the refund request to TTB?</button></h4><div class="usa-accordion__content" id="m-a25" hidden><p>In prior years, CBP required three documents that it referred to as an assignment certification, a CBMA spreadsheet, and a controlled group spreadsheet.  See, for example, CBP’s message <a href="https://content.govdelivery.com/accounts/USDHSCBP/bulletins/3025636"><span style="color:#0053a2;font-family:'Arial',sans-serif;">CSMS #50484790</span></a>.  These were supporting documents for CBMA claims processed under CBP procedures.  In general, those requirements applied to goods imported and entered, or withdrawn from a warehouse, for consumption on or before December 31, 2022.  </p><p> </p><p>TTB’s procedures for submitting refund claims, starting in 2023, generally rely on information submitted directly through the myTTB system, and TTB does not require the three CBP documents to be created.  However, an importer, or its agent, may still be required to submit to TTB the assignment certification, CBMA spreadsheet, and controlled group spreadsheet that were required and created under the CBP procedures in prior years in certain circumstances.  For example, TTB may request these documents for claims submitted to TTB with an entry date of January 1, 2023, or later, but an import date prior to January 1, 2023.  Additional information on the requirements for claims that fall into this category is available in TTB <a href="https://www.ttb.gov/industry-circulars/ttb-industry-circular-2023-1">Industry Circular 2023-1</a>.</p></div><h4 class="usa-accordion__heading" id="GI-5"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a26">GI-5: If I plan to claim tax benefits, do I have to wait to import products until the foreign producer has registered and made an assignment?</button></h4><div class="usa-accordion__content" id="m-a26" hidden><p>An importer can import the products that will be subject to a refund claim before the foreign producer registers with TTB, obtains a TTB Foreign Producer ID, and assigns tax benefits. However, because the Foreign Producer ID and assignment information will not be available to the importer at the time of entry, the importer will need to update that information in ACE through a post-summary correction prior to filing a refund claim with TTB.</p></div><p> </p><p> </p><h2 id="icfaq">Importer Claims FAQs</h2><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a35"> <a name="ic1"></a>CB-C1: When can I file my claim?</button></h4><div class="usa-accordion__content" id="m-a35" hidden><p>An importer can file a refund claim after the imported products have been entered for consumption in the United States, and after the importer has paid to CBP the tax due on those products.</p><p>Additionally, CBMA importer refund claims have a quarterly period. That is, the calendar quarter must end before CBMA refund claims may be filed for any consumption entries made during that quarter. For example, the first day that an importer can file a refund claim for products entered on May 20 is July 1 of that year, because July 1 is the first day after the end of the quarter in which the products were entered for consumption.</p><p>Where the first day following the close of a calendar quarter falls on a weekend or holiday, claims for products entered during that calendar quarter may be filed beginning the next business day.</p><p>Revised 7/5/23 to add information regarding filing on weekends or holidays.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a36"> <a name="ic2"></a>CB-C2: How do I file a claim?</button></h4><div class="usa-accordion__content" id="m-a36" hidden><p>Importers are required to file CBMA refund claims online through myTTB’s CBMA Importer Claims system. See TTB’s <a href="https://www.ttb.gov/images/alcohol/cbma-imports/Importer_Claims_User_Guide.pdf">Importer Claims User Guide</a> for step-by-step instructions on filing claims.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a37"> <a name="ic3"></a>CB-C3: I need to provide an importer basic permit number to my foreign producer so they can assign tax benefits to me. However, I am not required to have an importer basic permit. What should I do?</button></h4><div class="usa-accordion__content" id="m-a37" hidden><p>An importer who does not have, and is not required to obtain, an FAA Act basic permit (for example, importers who import <strong>only</strong> industrial alcohol) must request and receive a reference number from TTB.  Contact TTB’s National Resource Center <a href="https://www.ttb.gov/contact-nrc">here</a>.</p><p>Foreign producers use the reference number to assign tax benefits to the importer.  Importers should enter the reference number in place of a TTB permit number when entering import data as part of the importer’s customs entry filing in CBP’s Automated Commercial Environment (ACE).  </p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a38"> <a name="ic4"></a>CB-C4: How long will it take me to get my refund?</button></h4><div class="usa-accordion__content" id="m-a38" hidden><p>TTB envisions that complete and valid claims will be paid shortly after they are filed. However, the myTTB CBMA Importer Claims system relies not only on accurate and complete information being submitted through that system but also on accurate and complete information being submitted electronically as part of the importer’s customs entry filing(s) in CBP’s Automated Commercial Environment (ACE). Inaccurate or incomplete data will significantly delay TTB’s processing of the claim.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a39"> <a name="ic5"></a>CB-C5: Will importers receive a notification when a foreign producer makes an assignment to them?</button></h4><div class="usa-accordion__content" id="m-a39" hidden><p>Currently, the myTTB systems are not designed to send a notification to an importer when a foreign producer makes an assignment of tax benefits to them. However, importers can view all assignments made to them in the myTTB CBMA Importer Claims system.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a41"> <a name="ic6"></a>CB-C6: My CBMA tax benefit assignments from foreign producers are in proof gallons (distilled spirits), wine gallons (wine), and barrels (beer), but I enter my imported quantities in ACE in proof liters or liters. How can I convert my imported quantities to track them against my assignments?</button></h4><div class="usa-accordion__content" id="m-a41" hidden><p>Importers can use the following conversion factors:</p><p>Distilled spirits conversion factor: 1 proof liter = 0.264172 proof gallon</p><p>Wine conversion factor: 1 liter = 0.26417 wine gallon</p><p>Beer conversion factor: 1 liter = 0.008522 beer barrel</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a42"> <a name="ic7"></a>CB-C7: I would like to receive my CBMA refund as a check, but I need to update my mailing address. How do I do that?</button></h4><div class="usa-accordion__content" id="m-a42" hidden><p>Users that have an account in Permits Online (PONL) should update the mailing address information in PONL. Users that do not have a PONL account (those with a TTB reference number) will need to <a href="/contact-nrc">contact TTB</a> to correct the mailing address.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a43"> <a name="ic8"></a>NEW CB-C8: Is there a deadline for importers to file refund claims with TTB?</button></h4><div class="usa-accordion__content" id="m-a43" hidden><p>Importers can generally file a refund claim within three (3) years from the date the tax on the imported products was paid to CBP. For example, an importer who paid the tax on imported beer to CBP on January 1, 2024, has until January 1, 2027, to submit a claim to TTB for a refund of assigned CBMA tax benefits on that imported beer.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a44"> <a name="ic9"></a>NEW CB-C9: An entry line has been rejected on a claim I submitted. Can I include that entry line in a new claim?</button></h4><div class="usa-accordion__content" id="m-a44" hidden><p>Yes, the rejected entry line can be included in a new claim once the earlier claim shows a status of “Completed” in the Importer Claims System. Prior to including the rejected entry line on a new claim, you should review the reason for the rejection and make any necessary corrections to the ACE data. TTB will review the new claim to determine if the entry line can be approved.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a49"> <a name="ic10"></a>NEW CB-C10: An entry line was rejected with a reason “Assignment Limit Fully Exceeded” or “Assignment Limit Partially Exceeded.” What does this mean?</button></h4><div class="usa-accordion__content" id="m-a49" hidden><p>If you receive the error code that states, “Assignment Limit Fully Exceeded,” you have no remaining tax benefits assigned to you from this foreign producer at this rate designation code. If you receive the error code that states, “Assignment Limit Partially Exceeded,” the quantity imported on the entry line partially exceeds your remaining assignment quantity from the foreign producer.</p><p>If you receive one of these error messages, you must first review your CBP entries in ACE, verify the quantities of your remaining assignments, and make any corrections to the ACE data by filing with CBP a Post Summary Correction. This may require splitting entry lines into multiple lines to reflect additional tax benefit rates or to remove portions of the original entry line from your claim. After doing so, if you have tax benefits assigned and still available for any entries, you may resubmit your claim.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a46"> <a name="ic11"></a>NEW CB-C11: An entry line on a manual claim was rejected because the “estimated tax amount” was incorrect. What does this mean?</button></h4><div class="usa-accordion__content" id="m-a46" hidden><p>The “estimated tax amount” is a calculation in myTTB of the tax rate and quantity entered on the manual claim and it must equal the amount of the Internal Revenue Tax Amount shown in ACE. If the estimated tax amount is incorrect on your manual claim, the entry line on your claim cannot be approved. You will need to submit a new claim with the correct estimated tax amount for the entry line shown on your supporting .csv file.</p></div><p> </p><h2 id="FP">Foreign Producer Registration FAQs</h2><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a8"> <a name="FP-1"></a>FP-1: What information must a foreign producer provide to register and obtain a Foreign Producer ID from TTB?</button></h4><div class="usa-accordion__content" id="m-a8" hidden><p>Foreign producers seeking to assign CBMA tax benefits must register online through <a href="https://my.ttb.gov/">myTTB</a> in order to receive a TTB Foreign Producer ID and assign tax benefits to a U.S. importer.  In order to complete the registration process, the foreign producer (or their agent, see <a href="#FP-4">FAQ FP-4</a>) will need to enter the following information, in the English language, through <a href="https://my.ttb.gov/">myTTB</a>.</p><ul><li>Name, country of residence, and principal business address of the foreign producer;</li><li>Name, title, country of residence, phone number, and email address of an employee or individual owner of the business who has authority to act for the business;</li><li>If the person registering the foreign producer is different from the employee or individual owner, the name, address, phone number, and email address of the person who is completing the registration on behalf of the foreign producer; and</li><li>U.S. Food and Drug Administration (FDA) Food Facility Registration Number(s).</li></ul><p>Foreign producers who are under common ownership with other foreign or U.S. distilled spirits operations, wineries, or breweries also assigning CBMA tax benefits or taking advantage of CBMA tax benefits (in the case of U.S. alcohol producers) must also provide the following information for any individual or entity that owns 10 percent or more of the registering foreign producer:</p><ul><li>The name, address, and phone number of the individual or entity owner; and</li><li>For entity owners, the Employer Identification Number if the entity is a U.S. entity and has an EIN or the Dun & Bradstreet Data Universal Numbering System (DUNS) number if the entity is a foreign entity and has a DUNS number.</li></ul></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a9"> <a name="FP-2"></a>FP-2: What is the FDA Food Facility Registration Number and when is it required as part of a foreign producer’s TTB registration? </button></h4><div class="usa-accordion__content" id="m-a9" hidden><p>The U.S. Food and Drug Administration (FDA) requires foreign beverage alcohol producers to obtain an FDA Food Facility Registration number for their production facilities before their products are imported into the United States. As part of the TTB registration process, foreign producers who seek to assign reduced rates will be required to submit to TTB each FDA Food Facility Registration number that they have already obtained for FDA purposes prior to the importation of their distilled spirits, wine, or beer, into the United States.</p><p>In cases where a foreign producer does not have a Food Facility Registration number because all of their products are further manufactured, processed, or bottled by another foreign facility prior to shipment to the United States, the foreign producer must obtain and submit the Food Facility Registration number of the other facility.  Alternatively, a foreign producer of industrial alcohol may confirm that it does not have an FDA Food Facility Registration because FDA does not require one for its operations. </p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a10"> <a name="FP-3"></a>FP-3: Who should the foreign producer identify as the “Foreign producer contact” when registering in myTTB? </button></h4><div class="usa-accordion__content" id="m-a10" hidden><p>The foreign producer contact should be an employee or owner of the foreign producer. This individual will serve as the foreign producer point of contact for TTB and should not be the foreign producer’s agent or any other individual or entity acting on behalf of the foreign producer.</p><p>Note that this individual will be the recipient of any notices from TTB regarding the foreign producer’s registration or CBMA tax benefit assignments.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a11"> <a name="FP-4"></a>FP-4: May a foreign producer use a third party agent to submit its TTB foreign producer registration and CBMA tax benefit assignment information on its behalf? </button></h4><div class="usa-accordion__content" id="m-a11" hidden><p>A foreign producer may have a third party agent register the foreign producer with TTB and make assignments of CBMA tax benefits to importers on its behalf. Once a registration has been created for a foreign producer, no additional registration can be completed for that foreign producer because each foreign producer may only have one registration. </p><p>When initially registering the foreign producer, a third party agent must provide basic identifying information about themselves, including their name, address, phone number, and email address. TTB may also request additional information, if necessary, to verify this individual’s identity. Note that, as part of the registration, the agent must still provide a foreign producer contact that is an employee or owner of the foreign producer. See <a href="#FP-3">FAQ FP-3</a>.</p><p>A third party agent registering a foreign producer must have authorization from the foreign producer to provide the required registration information, and perform other actions in the <a href="https://my.ttb.gov/">myTTB</a> online system, including editing the foreign producer’s registration information, designating additional persons who are also authorized by the foreign producer to act on the foreign producer’s behalf or canceling the designations of authorized persons, and making assignments of CBMA tax benefits. The agent must maintain proof of their authority to act on behalf of the foreign producer, and be able to provide TTB a copy of the documentation authorizing them to make binding commitments on the foreign producer’s behalf. See FAQ FP-6 for additional information on acceptable proof of authority.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a12"> <a name="FP-5"></a>FP-5: How and when is a foreign producer required to update their registration information? </button></h4><div class="usa-accordion__content" id="m-a12" hidden><p>Foreign producers who register with TTB are required to update their registration within 60 days of any change to the information that was required as part of the original registration. In addition, every year, the <a href="https://my.ttb.gov/">myTTB</a> system will prompt the foreign producer to either confirm or update the ownership information on file with their registration. If the foreign producer fails to confirm or update its registration information, the foreign producer will not be able to assign CBMA tax benefits until the required action is completed.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a13"> <a name="FP-6"></a>FP-6: What does a person acting on behalf of a foreign producer need to have as proof of their authorization? </button></h4><div class="usa-accordion__content" id="m-a13" hidden><p>A person acting on behalf of a foreign producer in TTB’s online foreign producer registration and assignment system must maintain written proof of authorization from that foreign producer to act on that foreign producer’s behalf, and must provide that proof to TTB upon request. Proof of authorization from the foreign producer must include the following:</p><div style="margin-left:1rem;"><p>(1) Name and mailing address of the foreign producer, which must be consistent with the name and mailing address for the foreign producer in TTB’s online foreign producer registration;</p><p>(2) Name and mailing address of the person whom the foreign producer is authorizing to act on its behalf;</p><p>(3) A clear statement by the foreign producer of the scope of authority granted to the authorized person. The foreign producer can either authorize the person to act on its behalf without limitation, or can limit the authorization to perform only the actions listed below. If the latter, the foreign producer must state that the person is authorized to perform each of the following on the foreign producer’s behalf:</p><div style="margin-left:1rem;"><p>(i) Submit and/or edit the foreign producer’s registration information;</p><p>(ii) Assign the foreign producer’s CBMA tax benefits to U.S. importers;</p><p>(iii) View all information submitted on behalf of the foreign producer in TTB’s online foreign producer registration and assignment system, including information submitted by other authorized persons;</p><p>(iv) Receive and respond to communications from TTB regarding the foreign producer; and</p><p>(v) (optional) Designate and/or cancel designations of additional persons to act on the foreign producer’s behalf in TTB’s online registration and assignment system.</p></div></div><p>The proof of authorization must be signed by an individual with authority to legally bind the foreign producer under the laws of the country where the foreign producer is located. This signing individual must attest that they have authority to grant the authorization and must include their printed name, title, and date of signature on the document.</p><p>The proof of authorization must also be signed and dated by the individual receiving the authorization to act on behalf of the foreign producer.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a14"> <a name="FP-7"></a>FP-7: Does a foreign producer have to designate an agent? </button></h4><div class="usa-accordion__content" id="m-a14" hidden><p>No. Foreign producers can register themselves and make assignments without an authorized agent. If a foreign producer wants to authorize someone else to act on their behalf, the foreign producer can authorize one or more agents. See <a href="#GI-2">FAQ GI-2</a> for what an authorized agent can do on behalf of a foreign producer and <a href="#FP-6">FAQ FP-6</a> for information on proof of authorization.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a15"> <a name="FP-8"></a>FP-8: How many registrations can a foreign producer have? </button></h4><div class="usa-accordion__content" id="m-a15" hidden><p>One. A foreign producer can have only one registration, but can authorize multiple agents to access their registration. (<a href="https://www.ttb.gov/images/pdfs/cbma/foreign_producer_system_external_user_guide_2022-10-25.pdf" target="_blank" rel="noopener">See the Foreign Producer Registration and Assignment System User Guide</a> for a description of user types and their roles and instructions on designating additional persons to act on a foreign producer’s behalf.) If a foreign producer authorizes multiple agents to act on their behalf, each agent must act under the same registration. <a href="#GI-2">See FAQ GI-2</a> for what an authorized agent can do on behalf of a foreign producer.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a16"> <a name="FP-9"></a>FP-9: Can a foreign producer who uses several different importers to import their products authorize each of the importers to act as an agent? If so, can each of the importers/agents register through the foreign producer registration system? </button></h4><div class="usa-accordion__content" id="m-a16" hidden><p>A foreign producer can authorize multiple importers to act as agents on their behalf. However, each foreign producer can have only one registration and all of the agents authorized to act on behalf of the foreign producer must use the same registration. See <a href="#GI-2">FAQ GI-2</a> regarding what an authorized agent can do.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a17"> <a name="FP-10"></a>FP-10: When I try to register as a foreign producer, I get an error message that says “Registration Error: Registration Incomplete. Due to a potential error, your registration is not yet complete and you have not been assigned a TTB foreign producer ID. After TTB reviews your submission, TTB will either activate your registration in myTTB or contact you by email with additional guidance.” What does it mean? </button></h4><div class="usa-accordion__content" id="m-a17" hidden><p>This error message indicates that your registration information has been received by TTB but your registration is not successful and needs TTB review. This could be due to a number of reasons, including errors with the FDA ID provided in the registration or when there are potential duplicate registrations. TTB will review your submission and will activate it or contact you by email for additional information. If you receive this error message, you will receive a Submission ID, which cannot be used to assign tax benefits. Your Submission ID may also be found next to the foreign producer’s name when you access the registration submission in TTB’s system. You will receive a TTB Foreign Producer ID only when your registration is successful and active in myTTB.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a27"> <a name="FP-11"></a>FP-11: Is there a deadline for getting a TTB Foreign Producer ID?</button></h4><div class="usa-accordion__content" id="m-a27" hidden><p>No, there is no TTB deadline for completing foreign producer registration and getting a TTB Foreign Producer ID.  However, a foreign producer must complete its registration and obtain a Foreign Producer ID before it can assign tax benefits to U.S. importers, and – starting in 2023 – there are deadlines for making tax benefit assignments.  Foreign producers must make their assignments of tax benefits on or before December 31 of the calendar year for which the benefits apply (see <a href="https://www.ttb.gov/alcohol/cbma-imports">FAQ TB-5</a>). </p><p>See <a href="https://www.ttb.gov/alcohol/cbma-imports">FAQ TB-3</a> for information on when a foreign producer may assign tax benefits and <a href="#GI-5">FAQ NEW GI-5</a> for information on imports from foreign producers that have not yet obtained a Foreign Producer ID. </p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a33"> <a name="FP-12"></a>CB-FP12: I work with one or more foreign producers. What happens if I register a foreign producer without their authorization?</button></h4><div class="usa-accordion__content" id="m-a33" hidden><p>Any person who registers a foreign producer must have authorization from that foreign producer and must affirm that they are authorized as part of the registration process.  If you cannot provide proof of authorization upon request, TTB will inactivate the registration.  Any tax benefit assignments made from a foreign producer account created without authorization are invalid.  See <a href="https://www.ttb.gov/alcohol/cbma-imports#FP">FAQ FP-6</a> for information on proof of authorization. </p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a40"> <a name="FP-13"></a>CB-FP13: What should a foreign producer do if they receive a letter from TTB stating that the foreign producer is a member of a controlled group that has assigned more CBMA tax benefits than is permitted by law?</button></h4><div class="usa-accordion__content" id="m-a40" hidden><p>Foreign producers who receive this type of letter should review the assignments they have made in the <a href="https://my.ttb.gov/">Foreign Producer Registration and Assignment System</a> and coordinate with other members of the controlled group to identify the corrections that are needed so that the controlled group as a whole does not exceed the annual CBMA quantity limitations. See <a href="#TB-2">FAQ TB-2 </a>for more information about how foreign producers that belong to a controlled group must ensure that their combined CBMA tax benefit assignments do not exceed the quantities allowed by law.</p><p>Once the controlled group identifies the assignments that need to be reduced, foreign producers who made those assignments must contact the importers to whom they made the assignments, and instruct those importers to return all or part of the assignment. Importers will return the assigned benefits through myTTB’s <a href="https://my.ttb.gov/">CBMA Importer Claims System</a>. For more information on returning assignments, see <a href="#TB-4">FAQ TB-4</a>.</p><p>If a foreign producer receives this type of letter but disagrees that they are in a controlled group, or disagrees that their controlled group has assigned more tax benefits than is permitted by law, the foreign producer should submit the <a href="https://www.ttb.gov/contact-us-controlled-group-issues">Controlled Group Inquiry form</a> and a TTB representative will contact the foreign producer.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a47"> <a name="FP-13"></a>NEW CB-FP14: What is the annual Foreign Producer ownership review and how do I complete it?</button></h4><div class="usa-accordion__content" id="m-a47" hidden><p>TTB's temporary regulations at 27 CFR 27.258 require foreign producers who register with TTB to update their registration within 60 days of any change to information required as part of their original registration. To ensure that this information is current, the myTTB Foreign Producer Registration and Assignment System will prompt the foreign producer to either confirm or update their ownership information on an annual basis.</p><p>To complete your review:<br><br>1. Go to your myTTB dashboard and select <strong>Foreign Producer</strong>.  </p><p> <img src="/system/files/2024-02/cb-fp14_1.png" alt width="784" height="265" data-alt="cb fp14 1"></p><p>2. Review entity information to ensure you are in the correct account. If ownership review is needed, you will see the “Ownership review needed” message box. </p><p><img src="/system/files/2024-02/cb-fp14_2.png" alt width="806" height="357" data-alt="cb fp14 2"></p><p>2a. If ownership information is correct and no changes are needed, scroll down to the Confirm Ownership section. Read the statement next to the check box and select the box to agree to the statement. Select <strong>Confirm owners</strong>.</p><p><img src="/system/files/2024-02/cb-fp14_2a.png" alt width="531" height="180" data-alt="cb fp14 2a"></p><p>2b. If you need to make changes to your ownership information, select <strong>update the registration</strong> or <strong>Update registration</strong>.</p><p><img src="/system/files/2024-02/cb-fp14_2b.png" alt width="660" height="515" data-alt="cb fp14 2b"></p><p>3. Once you select<strong> Update registration</strong>, update the necessary fields on the Foreign Producer Registration page, including the Foreign Producer Ownership section.</p><p><img src="/system/files/2024-02/cb-fp14_31.png" alt="cb fp14 31" width="432" height="477"></p><p><img src="/system/files/2024-02/cb-fp14_32.png" alt="cb fp14 32" width="432" height="300"></p><p>4. Scroll down to the Attestation section.  Read the statement next to the check box and select the box to agree to the statement.  Select <strong>Update registration</strong>.</p><p><img src="/system/files/2024-02/cb-fp14_4.png" alt="cb fp14 4" width="736" height="369"></p></div><h2 id="CBMA">CBMA Tax Benefit Assignment FAQs</h2><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a18"> <a id="TB-1"></a>TB-1: What are the quantity limitations on a foreign producer’s assignments of CBMA tax benefits? </button></h4><div class="usa-accordion__content" id="m-a18" hidden><p>For distilled spirits, reduced tax rates apply to the first 22,230,000 proof gallons of that foreign producer’s product imported into the United States during a calendar year.  These rates are, for each foreign producer, $2.70 per proof gallon on the first 100,000 proof gallons imported, and $13.34 per proof gallon on the next 22.13 million proof gallons imported into the United States.</p><p>For beer, a reduced tax rate of $16 per barrel applies to the first 6,000,000 barrels produced by that foreign producer and imported into the United States during a calendar year.</p><p>For wine, tax credits apply to the first 750,000 wine gallons of that producer’s product imported into the United States during a calendar year.  The credits are, for each foreign producer, $1 per wine gallon on the first 30,000 wine gallons of wine imported, 90 cents on the next 100,000 wine gallons imported, and 53.5 cents on the next 620,000 wine gallons imported.  The tax credits are available for all wine, except that CBMA provides for adjusted credits for imported wine eligible for the hard cider tax rate (6.2 cents, 5.6 cents, and 3.3 cents, respectively).</p><p>A detailed overview of the tax rates and CBMA tax benefits applicable to imported distilled spirits, beer, and wine is available on <a href="https://www.ttb.gov/images/pdfs/cbma/ACE_CBMA_Tax_Rates_Table.pdf">TTB's ACE CBMA Tax Rates Table</a>.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a19"> <a id="TB-2"></a>TB-2: How does common ownership among producers of distilled spirits, wine, or beer affect CBMA tax benefits for imported products? </button></h4><div class="usa-accordion__content" id="m-a19" hidden><p>A foreign producer that is under common ownership with other foreign and/or domestic producers of beer, wine, or distilled spirits are subject to “controlled group” limitations on the quantities of tax benefits that may be assigned when the common ownership creates a “controlled group” under U.S. law. The Internal Revenue Code provides that the quantity limitations for the CBMA tax benefits are applied to the entire controlled group and shall be apportioned among the members of the controlled group. (See 26 U.S.C. 5051(a)(5)(B), 5001(c)(3)(C), and 5041(c)(3).)</p><p>For example, if two foreign wineries whose wine is imported into the United States are in a controlled group with each other (e.g., each is wholly owned by the same corporation), the two wineries are treated as if they are one foreign producer for purposes of applying the quantity limitations on the CBMA tax benefits.  In other words, their combined CBMA tax benefit assignments to U.S. importers cannot exceed the quantities allowed by law. See <a href="#FP-1">FAQ FP-1</a>.</p><p>The principle applies equally to two or more foreign beer producers in a controlled group and to two or more foreign distilled spirits operations that are in a controlled group.</p><p>Similarly, if a foreign beer producer whose beer is imported into the United States is in a controlled group with a U.S. beer producer, the beer produced by the foreign members of the controlled group and imported into the United States and the beer produced and removed by all domestic members of the controlled group are treated as if it were the production and removal of one producer for the purpose of applying the quantity limitations on CBMA tax benefits.  In other words, if a foreign producer and a domestic producer are part of a controlled group, the combined removals of their beer into U.S. commerce would be subject to one quantitative limit.</p><p>The principle applies equally to a foreign producer of wine that is in a controlled group with a domestic producer of wine as well as to a foreign distilled spirits operation that is in a controlled group with a domestic distiller or domestic distilled spirits processor.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a20"> <a id="TB-3"></a>TB-3: When may a foreign producer assign CBMA tax benefits? </button></h4><div class="usa-accordion__content" id="m-a20" hidden><p>A foreign producer will be able to electronically assign CBMA tax benefits through <a href="https://my.ttb.gov/">myTTB</a> after they have completed their online registration and received a TTB Foreign Producer ID. In most cases, a Foreign Producer ID will be issued within five business days of completing the online registration. However, inaccurate or incomplete registration information may delay issuance of the Foreign Producer ID.</p><p>Under the regulations, foreign producers may assign tax benefits for a calendar year starting no earlier than October 1 of the year prior, and all assignments must be made on or before December 31 of the calendar year for which the benefits will apply. Assignments do not all need to be entered at one time. Foreign producers may assign additional CBMA tax benefits as needed until quantity limitations are reached. To illustrate, a foreign producer could assign a portion of the CBMA tax benefits for its products to be imported in calendar year 2024 on October 1, 2023. The foreign producer could continue to assign CBMA tax benefits for 2024, up to the maximum quantity allowed by law, through December 31, 2024.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a21"> <a id="TB-4"></a>TB-4: May a foreign producer reduce the quantity of CBMA tax benefits assigned to an importer or reassign CBMA tax benefits to a different importer? </button></h4><div class="usa-accordion__content" id="m-a21" hidden><p>Once the foreign producer has assigned CBMA tax benefits to an importer, the foreign producer cannot reduce the quantity of the assigned tax benefits or reassign the tax benefits unless the importer to whom the tax benefits were assigned first declines the assigned benefits through <a href="https://my.ttb.gov/">myTTB’s</a> Importer Claims system. See the <a href="https://www.ttb.gov/images/alcohol/cbma-imports/Importer_Claims_User_Guide.pdf">Importer Claims User Guide</a> (page 28) for instructions on how to return an assignment.</p><p>The importer can decline the quantities assigned in full or in part. Once the importer has declined the assignment, the foreign producer may reassign the declined benefits through <a href="https://my.ttb.gov/">myTTB’s</a> Foreign Producer system. All rules that apply to the timing of assignments apply to reassignments. See <a href="https://www.ttb.gov/alcohol/cbma-imports/#TB-3">FAQ TB-3</a>.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a22"> <a id="TB-5"></a>TB-5: When is the deadline for making assignments?</button></h4><div class="usa-accordion__content" id="m-a22" hidden><p>All assignments for a calendar year must be made by the end of that calendar year. For example, all assignments for 2023 must be made on or before December 31, 2023.</p><p> </p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a23"> <a id="TB-6"></a>TB-6: Why doesn’t the foreign producer system allow me to assign the maximum quantity of CBMA tax benefits to each of the U.S. importers that import my products?</button></h4><div class="usa-accordion__content" id="m-a23" hidden><p>Each foreign producer has a limited quantity of CBMA tax benefits that they may assign to one or more importers. See <a href="#TB-1">FAQ TB-1</a> for the quantity limitations. The quantity limitation applies to the foreign producer, and it is the maximum quantity that the foreign producer can assign in total. The foreign producer can assign their total quantity of tax benefits to one importer or divide it among multiple importers. All of the foreign producer’s assignments cannot exceed the total quantity of benefits the foreign producer is allowed. The system does not allow a foreign producer to assign, in total, more than the maximum tax benefit the law allows for a foreign producer.</p><p>The quantities that a foreign producer can assign may be further limited by common ownership among producers of distilled spirits, wine, or beer. See <a href="#TB-2">FAQ TB-2</a> for an explanation of how common ownership among producers affects CBMA tax benefits. It is the foreign producer’s responsibility to determine their eligibility for CBMA tax benefits in situations where they share ownership with other producers.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a28"> <a id="TB-7"></a>TB-7: I am trying to assign tax benefits for wine or beer, but I only see the option for the distilled spirits category. Why is this happening and how do I fix it? </button></h4><div class="usa-accordion__content" id="m-a28" hidden><p>During foreign producer registration, foreign producers must provide an FDA ID or certify, by checking the box shown in the image below, that they do not have an FDA ID because they only produce industrial alcohol. When a foreign producer checks this box, it indicates that they only produce industrial alcohol and the system will only allow them to make assignments for distilled spirits.</p><img src="/images/cbma-imports1.png" alt width="1153" height="204" data-alt="cbma-imports1.png"><p>If a foreign producer has checked this box in error and limited their account to only distilled spirits assignments, the foreign producer will need to update their registration by unchecking the box shown above, and by providing the appropriate FDA ID(s) as required by TTB’s regulations. See <a href="#FP-2">FAQ FP-2</a>.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a29"> <a id="TB-8"></a>TB-8: I pay another company to produce and bottle all of my distilled spirits, wine, or beer for me at their facility. May I assign tax benefits for those products?</button></h4><div class="usa-accordion__content" id="m-a29" hidden><p>No, in this situation the other company is the foreign producer, even if your brand name appears on the labels of the finished products. The other company can register with TTB and make assignments for the distilled spirits, wine, or beer that it produced, including quantities produced under contract with you.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a31"> <a id="TB-10"></a>TB-9: May a foreign producer increase the quantity of a CBMA tax benefit assignment made to an importer or importers?</button></h4><div class="usa-accordion__content" id="m-a31" hidden><p>Yes, a foreign producer may increase the quantity of an assignment, up to the limits set by law (see <a href="#TB-1">FAQ TB-1</a> for information on those limits). For step-by-step instructions on increasing an assignment quantity, see Step 4 in the <a href="https://www.ttb.gov/images/pdfs/cbma/Foreign_Producer_System_External_User_Guide_2022-10-25.pdf">Foreign Producer Registration and Assignment System User Guide</a>.</p><p>Note: Foreign producers cannot have more than one assignment with the same importer permit number, calendar year, product category, and tax benefit tier. Instead, the foreign producer will be required to increase the existing assignment to the importer for that calendar year, product category, and tax benefit tier.</p><p>For information on how tax benefits can be reassigned after an assignment is returned in whole or in part by an importer, see <a href="#TB-4">FAQ TB-4</a>.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a34"> <a id="TB-11"></a>CB-TB10: What happens if a foreign producer does not assign all of their benefits by the end of the calendar year?</button></h4><div class="usa-accordion__content" id="m-a34" hidden><p>If a foreign producer does not assign all of their calendar year tax benefits by the end of that calendar year, they will not have an opportunity in future years to assign those unused tax benefits. By law, each foreign producer may assign a limited quantity of tax benefits for each category of their products imported into the United States (beer, wine, or distilled spirits) during a calendar year. These benefits do not carry over from one calendar year to the next. TTB regulations require that assignments be submitted on or before December 31 of the calendar year for which the CBMA tax benefits are assigned.</p></div><h4 class="usa-accordion__heading"><button class="usa-accordion__button" type="button" aria-expanded="false" aria-controls="m-a48"> <a id="TB-11"></a>NEW CB-TB11: What businesses can register with TTB as foreign producers and assign tax benefits?</button></h4><div class="usa-accordion__content" id="m-a48" hidden><p>TTB regulations define the “foreign producer” who can make CBMA tax benefit assignments as the “foreign distilled spirits operation, wine producer, or brewer.”   For CBMA purposes, these terms have the following meanings:</p><ul><li><strong>Foreign wine producer:</strong> A foreign entity that produces wine through fermentation or through sweetening, amelioration, the addition of wine spirits, flavoring, or carbonation.  A foreign entity that purchases wine in bulk for blending and/or bottling but does not perform any of the production activities listed in the previous sentence may not assign CBMA tax benefits for that wine.</li><li><strong>Foreign brewer:</strong> A foreign entity that brews beer through fermentation or produces beer by the addition of water or other liquids during the production process.   A foreign entity that purchases beer in bulk for blending and/or bottling but does not perform any of the production activities listed in the previous sentence may not assign CBMA tax benefits for that beer.  </li><li><strong>Foreign distilled spirits operation:</strong> A foreign entity that produces distilled spirits through distillation.  A foreign entity that purchases distilled spirits in bulk for blending, flavoring, and/or bottling may not assign CBMA tax benefits for those distilled spirits.  See <a href="https://www.govinfo.gov/link/uscode/26/5001">26 U.S.C. 5001(c)(3)(B)(i)(I)</a> (limiting the assignment of the tax benefits to the number of proof gallons produced by a distilled spirits operation).</li></ul><p>See also <a href="https://www.ttb.gov/alcohol/cbma-imports#CBMA">TB-8</a>, explaining that an entity’s brand name on distilled spirits, wine, or beer, does not make that entity the foreign producer for CBMA purposes.</p></div></div><h3 id="AI">Additional Information</h3><ul><li><a href="/regulated-commodities/beverage-alcohol/cbma/craft-beverage-modernization-and-tax-reform-cbmtra" target="_blank">CBMA Resources</a></li><li><a href="https://my.ttb.gov/" target="_blank">myTTB: Secure Access to TTB’s Online Services</a></li><li><a href="/news/create-your-account" target="_blank">Information on Getting Started with myTTB System</a></li><li><a href="https://content.govdelivery.com/bulletins/gd/USDHSCBP-33e7e82?wgt_ref=USDHSCBP_WIDGET_2" target="_blank">2023 CBMA Procedures and Requirements (CBP CSMS # 54427266)</a></li><li><a href="/images/pdfs/CBMA_Imports_Webinar_Dec_2022.pdf" target="_blank">Overview of New CBMA Import Provisions (December 2022 Presentation)</a></li><li><a href="/industry-circulars/ttb-industry-circular-2022-3" target="_blank">TTB Industry Circular 2022-3</a></li><li><a href="https://www.federalregister.gov/documents/2022/09/23/2022-20412/implementation-of-refund-procedures-for-craft-beverage-modernization-act-federal-excise-tax-benefits" target="_blank">T.D. TTB-186</a></li><li><a href="https://www.federalregister.gov/documents/2022/09/23/2022-20413/implementation-of-refund-procedures-for-craft-beverage-modernization-act-federal-excise-tax-benefits" target="_blank">Notice No. 215</a></li></ul><p><br></p><p> </p><div><div class="usa-alert usa-alert--success"><div class="usa-alert__body" id="contactFooter"><h4 class="usa-alert__heading">CONTACT US</h4><p>Please send your questions about tax benefits for imports under CBMA using the <a href="/contact-nrc">National Revenue Center Contact Form</a> (choose CBMA in the drop down).</p><p>To reach us by phone from 8 a.m. to 5 p.m. EST, Monday through Friday, call 1-877-882-3277, option #3.</p></div></div></div></div> </div> </div> </div> </div> </div> </article> <p> Last updated: November 12, 2024 <br> </p> </div> </div> </div> </main> <footer class="usa-footer usa-footer--big" role="contentinfo"> <div class="usa-footer__primary-section"> <div class="grid-container"> <div class="region 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Craft Beverage Modernization Act (CBMA) Import Resources | TTB: Alcohol and Tobacco Tax and Trade Bureau