ALCOHOL LAW ADVISOR
ALCOHOL LAW ADVISOR
Regulatory and Distribution Law Updates for the Alcohol Industry
ALCOHOL LAW ADVISOR
Regulatory and Distribution Law Updates for the Alcohol Industry
CBP
Subscribe to CBP's Posts

Importing and Exporting Beer

Importing and exporting beer or other alcohol beverages involves multiple levels of government regulation and taxation. Some regulations, taxes, and reporting requirements mirror your existing compliance obligations as a brewery. Other obligations are unique and include government agencies that are not involved in regulating domestic producers, such as US Customs and Border Protection (CBP) and the Commerce Department. The nations you target for selling or importing can have layers of regulations just as daunting as they are in the United States. Multinational trade agreements, treaties and laws at the national, state, provincial or municipal levels may apply to your activities and govern critical topics, including: Excise and other taxes Product classification and tariffs National support for domestic producers and exports Impediments to trade In addition to government regulation, entering new import or export agreements with businesses requires diligence....

Continue Reading

Further CBP Guidance on Craft Beverage Modernization Act

Earlier this week, US Customs and Border Protection (CBP) issued further guidance on the procedures for importers to take the lower tax rates and credits available under the Craft Beverage Modernization Act (CBMA). Key points of the new guidance: CBP will process drawback claims on an oldest-entry-first basis. Failure to substantiate drawback claims by January 31, 2019, risks a loss of the CBMA rates/credits for the entries in question. Going forward, every entry seeking to claim CBMA rates/credits must be accompanied by a CBMA Spreadsheet based on a template provided by CBP. Each importer must also submit a Controlled Group Spreadsheet, based on a template provided by CBP, for each controlled group it belongs to (foreign producers have the option of providing this information directly to CBP). Importers are responsible for immediately reporting to CBP any changes to the information in the Controlled Group Spreadsheet. Each foreign producer must provide their...

Continue Reading

New CBMA Guidance Further Clarifies Excise Tax Rules for Imported Beverages

Last week Customs & Border Protection (CBP) issued additional guidance on the Craft Beverage Modernization Act (CBMA) rules for applying the CBMA lower excise tax rates (for beer and distilled spirits) and credits (for wine) to alcohol beverages imported from other countries. The new guidance provides further clarity on the procedures required to make claims for drawback (refund) of taxes paid at the non-CBMA rate on product imported since the beginning of calendar 2018. It also indicates that CBP expects to provide additional guidance this month (October) on taking the lower rates and credits contemporaneously with importing additional product going forward. Among other things, CBP apparently will soon publish: (1) a Controlled Group Spreadsheet to track eligibility for the lower rates and credits; and (2) an Assignment Certification that foreign producers must execute and their importers must file in order to claim the CBMA lower rates and credits. In...

Continue Reading

Customs and Border Protection Interim Regulations for Refunds of Excise Taxes on Imported Beer, Wine and Spirits

US Customs and Border Protection (CBP) expects to publish tomorrow Interim Regulations authorizing the refund of beer, wine, and spirits excise taxes in connection with the 2017 tax reform act’s reduced rates and credits. The Interim Regulations specify: Claims must be filed with the National Revenue Center of the Alcohol and Tobacco Tax and Trade Bureau (TTB). Claims must be filed on TTB Form 5620.8. A separate claim is required for entries made at each US port or internal revenue region. The interim regulations will be effective on the date of publication (expected to be August 16, 2018). CBP also initiated a 60-day comment period that will provide interested parties with opportunities to raise questions or identify issues that are not addressed in the interim regulations. Please let us know if you have any questions about this development.

Continue Reading

CBP Issues Guidance on Alcohol Excise Tax Provisions

Yesterday, Customs & Border Protection (CBP) issued Guidance on the alcohol excise tax provisions contained in the Tax Cuts & Jobs Act (Tax Act). Key points Importers must continue to pay the full excise tax rate (not the rates reduced by the Tax Act’s lower rates or credits) upon importation. CBP and TTB are working on regulations to allow CBP to issue refunds retroactively. In anticipation of the new regulations, CBP advises importers to file protests on liquidated entries where a reduced rate or credit may apply. CBP will not process refund requests any earlier than January 15, 2019. The Guidance includes a detailed list of information an importer will need to provide in order to substantiate its eligibility to receive reduced rates and/or credits. Please let us know if you have any questions about this development.

Continue Reading

TTB Publishes Final Rule to Streamline Importation and Exportation Procedures

On December 22, 2016, TTB published a Final Rule implementing the streamlined importation and exportation procedures established by the International Trade Data System (ITDS). See 91 Fed. Reg. 94186 (Dec. 22, 1016). ITDS is an interagency program to establish a “singe window” that importers and exporters can use to submit all data required by Federal agencies in order to clear imports or exports. Under the new system, importers and exporters will need to file only with the “Automated Broker Interface,” a system run and administered by Customs & Border Protection (CBP). The CBP system then makes that data available to every other federal agency, including TTB, which requires it. In short, importers and exporters of alcohol beverages can fulfill all their filing requirements electronically, through a single system. A link to TTB’s Final Rule is found here.

Continue Reading

STAY CONNECTED

TOPICS

ARCHIVES