CSMS 46202109·Operational·February 12, 2021·View on csms.cbp.gov ↗

INFORMATION: Updates to CBMA tax rate tables posted to CBP.gov.

Plain-English explanation

CSMS 46202109 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on February 12, 2021. It carries the official CBP guidance brokers and importers must follow for the topic — "INFORMATION: Updates to CBMA tax rate tables posted to CBP.gov.". 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 #46202109 - INFORMATION: Updates to CBMA tax rate tables posted to CBP.gov. U.S. Customs and Border Protection sent this bulletin at 02/12/2021 01:37 PM EST Cargo Systems Messaging Service CSMS #46202109 - INFORMATION: Updates to CBMA tax rate tables posted to CBP.gov. The purpose of this CSMS message is to advise the trade community of updated, as of January 29, 2021, Craft Beverage Modernization and Tax Act of 2017 (CBMA) Internal Revenue Tax (IRT) rate tables on CBP.gov. BACKGROUND CBMA allows for reduced rates or credits on 92 tariff numbers under Chapter 22 of the Harmonized Tariff Schedule (HTS). For ease of reference, CBP created CBMA tax rate tables to display the rate or credit for each specific alcohol type and tranche level of quantity that may be eligible for a reduced rate or credit under the CBMA. INFORMATION The ‘CBMA IRT Tax Rate Table (Imports)’ displays general information for alcohol type, tranche level quantity and rate or credit applicable with an approved CBMA claim and the applicable rate or credit when no claim is made. https://www.cbp.gov/trade/program-administration/entry-summary/cbma-2017/cbma-irt-tax-rate-table-imports The ‘ACE CBMA Tax Rate Table’ is for use with the April 6, 2021 deployment, and is referenced in the ACE Entry Summary Create/Update chapter of the Customs and Trade Automated Interface Requirements (CATAIR). This table displays the alcohol type, tranche level quantity, rate or credit applicable, and rate conversion for a CBMA claim. Once the CBMA enhancements deploy to ACE on April 6, 2021 filers will need to reference this table for the ‘CBMA Rate Designation Code’ and ‘TTB Tax Rate’, which are two of the new seven CBMA data elements filers will need to submit in ACE for a CBMA claim after April 6, 2021. https://www.cbp.gov/trade/program-administration/entry-summary/cbma-2017/ace-cbma-tax-rates-table If you have any questions or require additional information, please contact CBMA@cbp.dhs.gov . CBP encourages trade members to continue to visit the CBMA page on CBP.gov at https://www.cbp.gov/trade/basic-import-export/craft-beverage-modernization-tax-reform-act-2017. 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 46202109?

CSMS 46202109 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "INFORMATION: Updates to CBMA tax rate tables posted to CBP.gov.". 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 46202109 published?

CBP published CSMS 46202109 on February 12, 2021. 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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