CSMS 54791179·Operational·January 20, 2023·View on csms.cbp.gov ↗

Harmonized Tarif Schedule (HTS) Chapter 22 Classification Internal Revenue Tax (IRT) Inconsistencies

Plain-English explanation

CSMS 54791179 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on January 20, 2023. It carries the official CBP guidance brokers and importers must follow for the topic — "Harmonized Tarif Schedule (HTS) Chapter 22 Classification Internal Revenue Tax (IRT) Inconsistencies". 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 # 54791179 - Harmonized Tarif Schedule (HTS) Chapter 22 Classification Internal Revenue Tax (IRT) Inconsistencies U.S. Customs and Border Protection sent this bulletin at 01/20/2023 04:10 PM EST Cargo Systems Messaging Service CSMS # 54791179 - Harmonized Tarif Schedule (HTS) Chapter 22 Classification Internal Revenue Tax (IRT) Inconsistencies U.S. Customs and Border Protection (CBP) has been made aware of possible inconsistencies with the Internal Revenue Tax (IRT) rates posted in the Automated Commercial Environment (ACE) and is investigating. CBP is working to clarify the proper conversion rate, computation, and rounding requirements to ensure accurate rates are reflected in ACE. When transmitting Craft Beverage Modernization Act (CBMA) data on an entry summary, please use the attached table for the applicable rates for entry summaries on and after January 1, 2023. Filers should ensure that the CBMA Rate Designation Code matches the full tax rate for the alcoholic beverage category under CBMA. For example: CBMA Rate Designation Code W01010, signifying the allocation assignment is the full $ 1.00 per gallon credit for still wine 16% and under, should be transmitting the full rate of $ 1.07 per gallon IRT. When transmitting a non-CBMA entry summary line, please use the rates associated with the HTS. If rates are adjusted in the future, CBP will issue another Cargo Systems Messaging Service (CSMS) message to inform the trade community of any changes. For questions or additional information please contact CBP at CBMA@cbp.dhs.gov . ACE CBMA Rate Table 2023 High Rates.xlsx 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 54791179?

CSMS 54791179 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Harmonized Tarif Schedule (HTS) Chapter 22 Classification Internal Revenue Tax (IRT) Inconsistencies". 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 54791179 published?

CBP published CSMS 54791179 on January 20, 2023. 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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