ACE CBMA Tax Rates Table

Owned by Jackeline Ashley Lara
Last updated: Sep 19, 2023
3 min read

Information provided in this table is needed to file CBMA on your Entry Summary.

Tax Rates | TTB: Alcohol and Tobacco Tax and Trade Bureau

https://www.ttb.gov/images/pdfs/cbma/ACE_CBMA_Tax_Rates_Table.pdf

 

Alcohol and Tobacco Tax and Trade Bureau

CBMA Tax Rates

https://www.ttb.gov/tax_audit/taxrates.shtml

 

 

 

Metric Conversion

ACE CBMA Flag

(40-Record)

ACE CBMA Product Detail

(54-Record; Type=05)

ACE Summary Line Reporting & Computation

Product

Calendar Year Tranche
(Quantity / UOM)

Begin Date

End Date

TTB Tax Rate
(USD$)

Calendar Year Metric Tranche
(Quantity / UOM)

Metric
Tax Rate
(for ACE Calculation)

Production Claim Code (c=CBMA)

 CBMA Rate
Designation
Code

TTB
Tax Rate
(Confirmation) 

Metric Reporting UOM Code

Revenue Computation
Code

Imported Beer (Other Beer)

First 6,000,000 BBLs

1/1/2018

n/a

$16.0000

First 704,086,594.8 liters

0.13634690

C

B01010

00160000

L

21=Specific Qty 1

Still Wine. 16% and under alcohol by volume (0.392g CO2/100mL or less)

First 30,000 wine gallons

1/1/2018

n/a

$0.0700

First 113,562.4 liters

0.01849200

C

W01010

00000700

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$0.1700

Over 113,562.4 up to 492,103.5 liters

0.04490920

C

W01020

00001700

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$0.5350

Over 492,103.5 up to 2,839,058.9 liters

0.14133200

C

W01030

00005350

L

21=Specific Qty 1

Still Wine. Over 16 - 21% alcohol by volume (0.392g CO2/100mL or less)

First 30,000 wine gallons

1/1/2018

n/a

$0.5700

First 113,562.4 liters

0.15057810

C

W02010

00005700

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$0.6700

Over 113,562.4 up to 492,103.5 liters

0.17699530

C

W02020

00006700

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$1.0350

Over 492,103.5 up to 2,839,058.9 liters

0.27341800

C

W02030

00010350

L

21=Specific Qty 1

Still Wine. Over 21 - 24% alcohol by volume (0.392g CO2/100mL or less)

First 30,000 wine gallons

1/1/2018

n/a

$2.1500

First 113,562.4 liters

0.56796990

C

W03010

00021500

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$2.2500

Over 113,562.4 up to 492,103.5 liters

0.59438710

C

W03020

00022500

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$2.6150

Over 492,103.5 up to 2,839,058.9 liters

0.69081000

C

W03030

00026150

L

21=Specific Qty 1

Still Wine. Mead. No more than 0.64g CO2/100mL; derived solely from honey and water; containing no fruit product or fruit flavoring; and containing less than (not equal to) 8.5% alcohol by volume 

First 30,000 wine gallons

1/1/2018

n/a

$0.0700

First 113,562.4 liters

0.01849200

C

W04010

00000700

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$0.1700

Over 113,562.4 up to 492,103.5 liters

0.04490920

C

W04020

00001700

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$0.5350

Over 492,103.5 up to 2,839,058.9 liters

0.14133200

C

W04030

00005350

L

21=Specific Qty 1

Still Wine. Low alcohol by volume wine. No more than 0.64g CO2/100mL; derived primarily from grapes or from grape juice concentrate and water; containing no fruit product or fruit flavoring other than grape; and containing less than (not equal to) 8.5% alcohol by volume 

First 30,000 wine gallons

1/1/2018

n/a

$0.0700

First 113,562.4 liters

0.01849200

C

W05010

00000700

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$0.1700

Over 113,562.4 up to 492,103.5 liters

0.04490920

C

W05020

00001700

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$0.5350

Over 492,103.5 up to 2,839,058.9 liters

0.14133200

C

W05030

00005350

L

21=Specific Qty 1

Artificially Carbonated Wine. Over 0.392g CO2/100mL - injected or otherwise added

First 30,000 wine gallons

1/1/2018

n/a

$2.3000

First 113,562.4 liters

0.60759570

C

W06010

00023000

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$2.4000

Over 113,562.4 up to 492,103.5 liters

0.63401290

C

W06020

00024000

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$2.7650

Over 492,103.5 up to 2,839,058.9 liters

0.73043570

C

W06030

00027650

L

21=Specific Qty 1

Sparkling Wine. Over 0.392g CO2/100mL - naturally occurring

First 30,000 wine gallons

1/1/2018

n/a

$2.4000

First 113,562.4 liters

0.63401290

C

W07010

00024000

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$2.5000

Over 113,562.4 up to 492,103.5 liters

0.66043010

C

W07020

00025000

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$2.8650

Over 492,103.5 up to 2,839,058.9 liters

0.75685290

C

W07030

00028650

L

21=Specific Qty 1

Hard Cider. No more than 0.64g CO2/100mL; derived primarily from apples/pears or apple/pear juice concentrate and water; containing no other fruit product or fruit flavoring other than apple/pear; and containing at least 0.5% and less than (not equal to) 8.5% alcohol by volume

First 30,000 wine gallons

1/1/2018

n/a

$0.1640

First 113,562.4 liters

0.04332420

C

W08010

00001640

L

21=Specific Qty 1

Over 30,000 up to 130,000 wine gallons

1/1/2018

n/a

$0.1700

Over 113,562.4 up to 492,103.5 liters

0.04490920

C

W08020

00001700

L

21=Specific Qty 1

Over 130,000 up to 750,000 wine gallons

1/1/2018

n/a

$0.1930

Over 492,103.5 up to 2,839,058.9 liters

0.05098520

C

W08030

00001930

L

21=Specific Qty 1

Distilled spirits.

First 100,000 proof gallons

1/1/2018

n/a

$2.7000

First 378,541.2 PFL

0.71326450

C

S01010

00027000

PFL or L (as specified in the HTS)

21=Specific Qty 1

Over 100,000 up to 22,230,000 proof gallons

1/1/2018

n/a

$13.3400

Over 378,541.2 up to 84,149,703.9 PFL

3.52405520

C

S01020

00133400

PFL or L (as specified in the HTS)

21=Specific Qty 1