CSMS 46912475·Operational·April 8, 2021·View on csms.cbp.gov ↗

Craft Beverage Modernization and Tax Reform Act (CBMA) Enhancements Deployed on April 6, 2021

Plain-English explanation

CSMS 46912475 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on April 8, 2021. It carries the official CBP guidance brokers and importers must follow for the topic — "Craft Beverage Modernization and Tax Reform Act (CBMA) Enhancements Deployed on April 6, 2021". 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 #46912475 - Craft Beverage Modernization and Tax Reform Act (CBMA) Enhancements Deployed on April 6, 2021 U.S. Customs and Border Protection sent this bulletin at 04/08/2021 11:12 AM EDT Cargo Systems Messaging Service CSMS #46912475 - Craft Beverage Modernization and Tax Reform Act (CBMA) Enhancements Deployed on April 6, 2021 On April 6, 2021, CBP deployed the Craft Beverage Modernization and Tax Reform Act (CBMA) enhancements to the Automated Commercial Environment (ACE). CBMA allows for reduced rates or credits on 92 tariff numbers under Chapter 22 of the Harmonized Tariff Schedule. 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. As part of the deployment, filers will be required to transmit seven data elements in ACE for CBMA claims at entry or for a Post Summary Correction (PSC) using the Automated Broker Interface (ABI). The data elements will need to be input on an entry line in the Importers Additional Declaration field(s) (54 Record) by the filer. In addition, ACE will validate tax amounts for CBMA claims, and users will be able to review these data elements in ACE Reports. Additional CSMS messages issued and resources regarding the April 6, 2021 CBMA deployment can be found at the following: CSMS #45990498 - Updated Draft Versions of the Entry Summary Create/Update posted to CBP.gov (1/29/2021) CSMS #46159765 - Information on Craft Beverage Modernization Act Pre-Deployment Support Call (2/9/2021) CSMS #46202355 - INFORMATION: Updates to CBMA tax rate tables posted to CBP.gov (2/12/2021) CSMS #46628395 - Information on the Deployment of Craft Beverage Modernization Act Enhancements in ACE (3/16/2021) CBMA updates posted on the CBMA page of CBP.gov - Craft Beverage Modernization Provisions of the Tax Cuts and Jobs Act of 2017 | U.S. Customs and Border Protection (cbp.gov) . 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 46912475?

CSMS 46912475 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Craft Beverage Modernization and Tax Reform Act (CBMA) Enhancements Deployed on April 6, 2021". 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 46912475 published?

CBP published CSMS 46912475 on April 8, 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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