CSMS 39891377·Operational·September 20, 2019·View on csms.cbp.gov ↗

Deferred Taxes Bills for Craft Beverage Modernization Act (CBMA)

Plain-English explanation

CSMS 39891377 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on September 20, 2019. It carries the official CBP guidance brokers and importers must follow for the topic — "Deferred Taxes Bills for Craft Beverage Modernization Act (CBMA)". CSMS messages are the operational layer between Commerce determinations and at-the-border collections: when Commerce publishes a new rate, scope ruling, or instruction, CBP turns it into a CSMS that ACE/ACS systems and brokers act on.

Message body

Full text as published by U.S. Customs and Border Protection

CSMS #39891377 - Deferred Taxes Bills for Craft Beverage Modernization Act (CBMA) U.S. Customs and Border Protection sent this bulletin at 09/20/2019 11:33 AM EDT Cargo Systems Messaging Service CSMS #39891377 - Deferred Taxes Bills for Craft Beverage Modernization Act (CBMA) This message is issued as a reminder of eligibility to submit a Post Summary Correction. In accordance with 76 FR 37136 , an entry summary requiring Post Summary Correction “must be fully paid or revenue free”. Deferred-Tax bills are required to be paid-in-full prior to submission of a Post Summary Correction. Once the Deferred-tax bill is paid-in-full, the Filer may submit a Post Summary Correction requesting a decrease or increase in the IRT amount that is owed. If the Deferred-tax bill is not paid-in-full and a Post Summary Correction is submitted, the Post Summary Correction will be rejected/denied. Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page . You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com . This service is provided to you at no charge by U.S. Customs and Border Protection . Privacy Policy | GovDelivery is providing this information on behalf of U.S. Department of Homeland Security, and may not use the information for any other purposes. Powered by Privacy Policy | Cookie Statement | Help

Frequently asked questions

What is CSMS 39891377?

CSMS 39891377 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Deferred Taxes Bills for Craft Beverage Modernization Act (CBMA)". CSMS bulletins are the operational instructions CBP issues to brokers, importers, and ACE filers covering rate changes, system updates, scope guidance, and other day-to-day customs-operations changes.

When was CSMS 39891377 published?

CBP published CSMS 39891377 on September 20, 2019. The bulletin's instructions are typically operative as of the publication date unless the body specifies a different effective date.

Is the CBP CSMS the legally binding instruction?

Yes — for at-the-border filing and entry collection. CSMS messages translate Commerce's Federal Register determinations into operational CBP instructions that ACE/ACS systems and brokers execute. The Federal Register notice is the underlying legal authority; the CSMS is the operational implementation. Both should be read together when reconciling a rate or scope change.

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