TTB regulations define the “foreign producer” who can make CBMA tax benefit assignments as the “foreign distilled spirits operation, wine producer, or brewer.” “Foreign wine producer,” “foreign brewer,” and “foreign distilled spirits operation” for CBMA purposes are set forth in FAQ CB-TB11.
See also FAQ TB-8, explaining that an entity’s brand name on distilled spirits, wine, or beer, does not make that entity the foreign producer for CBMA purposes.
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