Скачать или смотреть TTB's Craft Beverage Modernization Act (CBMA) Imports Overview

Join Chris Thiemann, TTB Program Manager, Regulations and Rulings Division, as he gives an overview of the Craft Beverage Modernization Act (CBMA), discusses new CBMA import provisions, and explains how those changes may affect foreign producers.

The Craft Beverage Modernization Act (CBMA) provisions of the U.S. Internal Revenue Code provide for reduced rates or tax credits for beer, wine, and distilled spirits produced in or imported into the United States. These CBMA tax benefits are limited in quantity for each producer, including foreign producers. Foreign producers utilize these CBMA tax benefits by assigning them to U.S. importers of their products. From 2018 to 2022, U.S. Customs and Border Protection (CBP) has administered the CBMA tax provisions related to imported products. A change in the law transferred responsibility for administering the CBMA tax benefits for imported alcohol from CBP to TTB beginning with products entered for consumption in the United States on or after January 1, 2023.

Visit our CBMA Imports page at https://www.ttb.gov/alcohol/cbma-imports for more information.