On January 1, 2023, the administration of CBMA claims will transition from CBP to the Alcohol and Tobacco Tax and Trade Bureau (TTB). For entries made on or after that date, the full IRT rate will be assessed for applicable articles of alcohol on which a CBMA refund claim will be made. Importers are instructed to contact TTB to file a refund claim with TTB in accordance with TTB regulations and requirements.
The definitions of the CBMA data elements have been revised to reflect TTB’s administration of CBMA importer refund claims.
The Controlled Group Name, Flavor Content Credit Indicator, CBMA Rate Designation Code, and the TTB Tax Rate (Confirmation) have the same (or essentially the same) definition and usage as before the transition.
La información para CBMA se llena a nivel de línea de mercancía dentro de la pantalla de Entry Summary.