Craft Beverage Modernization and Tax Reform Act Info

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.

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 $17.1 Million for applicants.

Simple for customers,
and 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 Sep 28, 2021 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.

VIEW CBP WEBSITE

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.

VIEW FAQs

Find an Expert.

Anyone can file a CBMA claim. However, due to the complex process and specific requirements, TLR strongly recommends that a Licensed Customs Broker or a Customs Attorney file on your behalf.

Applied for: $17,081,192.40

Refunds Paid: $10,624,636.12

Interest Paid: $580,586.85

Total Refunds Paid: $11,205,222.97

Total Claims Applied: 3016

Protest: 1243

PSC: 801

TOE: 770

Other: 209

Approvals: 1686

Pending: 367

Data as of 12/3/2020

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.