CBP to Allow More Time for CBMA Excise Tax Claims on Alcoholic Beverages
CBP will allow more time for importers to submit documentation required for excise tax refund claims under the Craft Beverage Modernization Act of 2017, the agency said in a CSMS message. Due to the recent partial federal government shutdown, importers will now have until Feb. 28 to submit new spreadsheets and certifications or update previously submitted documentation before their entries are liquidated without the benefit of the CBMA tax rate.
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Supporting documents may now be submitted via Document Image System (DIS) XML, as well as DIS email, CBP said. Some filers may need to update their supporting documentation based on updated procedures announced in the CSMS message, and to do so should file replacement documents in DIS. “Importers/filers may correct as many CBMA spreadsheets as needed with a single collated file. When replacing documents, ensure to follow the document labeling and naming conventions outlined in this guidance. Only the latest submission will be considered for the purposes of validation of the claim,” CBP said.
CBP will now allow the CBMA spreadsheet to include multiple entries as long as they pertain to one importer of record number, the agency said. In DIS, importers should link the spreadsheet to the entry with the earliest date of import. Any entry number is now required in the name of the spreadsheet file uploaded in DIS, in the format outlined in CBP’s message. CBP also updated the file naming convention for the CBMA assignment certification required to justify claims.
For protests filed on paper to claim CBMA, importers and filers need to include the protest number in the subject line when emailing supporting documents to CBMA@cbp.dhs.gov, CBP said. For CBMA protests filed in ACE, supporting CBMA documentation is loaded into the protest module and is not emailed to the CBMA mailbox, it said. If an importer or filer needs to update CBMA supporting documents for a claim filed via protest, they should submit a replacement of those documents in the protest module, CBP said.