Starting January 1, 2023, importers who want to take advantage of Craft Beverage Modernization Act (CBMA) assigned tax benefits must pay the full tax rate to CBP and then subsequently submit a claim to TTB for a refund. Use these codes for consumption entries on or after January 1, 2023 when the filer has or reasonably expects to have a CBMA tax benefit assignment from the foreign producer and expects to file a refund claim with TTB based on the assigned lower Internal Revenue Tax (IRT) rate or credit. See Revision No. 81 to the CBP and Trade Automated Interface Requirements (CATAIR) document, dated October 6, 2022. When paying tax to CBP, compute the revenue using the IRT rates at 26 U.S.C. 5001(a)(1) for distilled spirits (including any credit for eligible wine or flavor content under 26 U.S.C. 5010), 26 U.S.C. 5041(b) for wine, or 26 U.S.C. 5051(a)(1)(A)(ii) for beer.
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CBMA Tax Rates |
ACE CBMA Flag (40-Record) |
ACE CBMA Product Detail (54-Record; Type=05) |
Full IRT Rate |
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Product |
Tax Benefit Category For TTB Refund |
TTB Tax Rate (USD$) (Effective Tax Rate After TTB Refund) |
Product Claim Code (c=CBMA) |
CBMA Rate Designation Code |
TTB Tax Rate (Confirmation)(Effective Tax Rate After TTB Refund) |
Full Tax Rate |
Beer
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Beer |
First 6,000,000 beer barrels |
$16.00/beer barrel |
C |
B01010 |
00160000 |
$18.00/beer barrel |
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Wine |
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First 30,000 wine gallons |
$0.07/wine gallon |
C |
W01010 |
00000700 |
$1.07/wine gallon |
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Still Wine. 16% and under alcohol by volume (0.392g CO2/100mL or less) |
Over 30,000 up to 130,000 wine gallons |
$0.17/wine gallon |
C |
W01020 |
00001700 |
$1.07/wine gallon |
|
Over 130,000 up to 750,000 wine gallons |
$0.535/wine gallon |
C |
W01030 |
00005350 |
$1.07/wine gallon |
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|
First 30,000 wine gallons |
$0.57/wine gallon |
C |
W02010 |
00005700 |
$1.57/wine gallon |
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Still Wine. Over 16 - 21% alcohol by volume (0.392g CO2/100mL or less) |
Over 30,000 up to 130,000 wine gallons |
$0.67/wine gallon |
C |
W02020 |
00006700 |
$1.57/wine gallon |
|
Over 130,000 up to 750,000 wine gallons |
$1.035/wine gallon |
C |
W02030 |
00010350 |
$1.57/wine gallon |
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|
First 30,000 wine gallons |
$2.15/wine gallon |
C |
W03010 |
00021500 |
$3.15/wine gallon |
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Still Wine. Over 21 - 24% alcohol by volume (0.392g CO2/100mL or less) |
Over 30,000 up to 130,000 wine gallons |
$2.25/wine gallon |
C |
W03020 |
00022500 |
$3.15/wine gallon |
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Over 130,000 up to 750,000 wine gallons |
$2.615/wine gallon |
C |
W03030 |
00026150 |
$3.15/wine gallon |
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|
First 30,000 wine gallons |
$0.07/wine gallon |
C |
W04010 |
00000700 |
$1.07/wine gallon |
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Mead. No more than 0.64g CO2/100mL; derived solely from honey and water; containing no fruit product or fruit flavoring; and containing less than (not equal to) 8.5% alcohol by volume |
Over 30,000 up to 130,000 wine gallons |
$0.17/wine gallon |
C |
W04020 |
00001700 |
$1.07/wine gallon |
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Over 130,000 up to 750,000 wine gallons |
$0.535/wine gallon |
C |
W04030 |
00005350 |
$1.07/wine gallon |
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| Low alcohol by volume wine. No more than 0.64gCO2/100mL; derived primarily from grapes or from grape juice concentrate and water; containing no fruit product or fruit flavoring other or fruit flavoring other than grape; and containing less than (not equal to) 8.5% alcohol by volume | First 30,000 wine gallons | $0.07/wine gallon | C | W05010 | 00000700 | $1.07/wine gallon |
| Low alcohol by volume wine. No more than 0.64gCO2/100mL; derived primarily from grapes or from grape juice concentrate and water; containing no fruit product or fruit flavoring other or fruit flavoring other than grape; and containing less than (not equal to) 8.5% alcohol by volume | Over 30,000 up to 130,000 wine gallons |
$0.17/wine gallon | C | W05020 | 00001700 | $1.07/wine gallon |
| Low alcohol by volume wine. No more than 0.64gCO2/100mL; derived primarily from grapes or from grape juice concentrate and water; containing no fruit product or fruit flavoring other or fruit flavoring other than grape; and containing less than (not equal to) 8.5% alcohol by volume | Over 130,000 up to 750,000 wine gallons |
$0.535/wine gallon | C | W05030 | 00005350 | $1.07/wine gallon |
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Artificially Carbonated Wine. Over 0.392g CO2/100mL - injected or otherwise added |
First 30,000 wine gallons |
$2.30/wine gallon |
C |
W06010 |
00023000 |
$3.30/wine gallon |
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Artificially Carbonated Wine. Over 0.392g CO2/100mL - injected or otherwise added |
Over 30,000 up to 130,000 wine gallons |
$2.40/wine gallon |
C |
W06020 |
00024000 |
$3.30/wine gallon |
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Artificially Carbonated Wine. Over 0.392g CO2/100mL - injected or otherwise added |
Over 130,000 up to 750,000 wine gallons |
$2.765/wine gallon |
C |
W06030 |
00027650 |
$3.30/wine gallon |
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Sparkling Wine. Over 0.392g CO2/100mL - naturally occurring |
First 30,000 wine gallons |
$2.40/wine gallon |
C |
W07010 |
00024000 |
$3.40/wine gallon |
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Sparkling Wine. Over 0.392g CO2/100mL - naturally occurring |
Over 30,000 up to 130,000 wine gallons |
$2.50/wine gallon |
C |
W07020 |
00025000 |
$3.40/wine gallon |
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Sparkling Wine. Over 0.392g CO2/100mL - naturally occurring |
Over 130,000 up to 750,000 wine gallons |
$2.865/wine gallon |
C |
W07030 |
00028650 |
$3.40/wine gallon |
| Hard Cider. No more than 0.64g CO2/100mL; derived primarily from apples/pears or apple/pear juice concentrate and water; containing no other fruit product or fruit flavoring other than apple/pear; and containing at least 0.5% and less than (not equal to) 8.5% alcohol by volume | First 30,000 wine gallons | $0.164/wine gallon | C | W08010 | 00001640 | $0.226/wine gallon |
| Hard Cider. No more than 0.64g CO2/100mL; derived primarily from apples/pears or apple/pear juice concentrate and water; containing no other fruit product or fruit flavoring other than apple/pear; and containing at least 0.5% and less than (not equal to) 8.5% alcohol by volume | Over 30,000 up to 130,000 wine gallons |
$0.17/wine gallon | C | W08020 | 00001700 | $0.226/wine gallon |
| Hard Cider. No more than 0.64g CO2/100mL; derived primarily from apples/pears or apple/pear juice concentrate and water; containing no other fruit product or fruit flavoring other than apple/pear; and containing at least 0.5% and less than (not equal to) 8.5% alcohol by volume | Over 130,000 up to 750,000 wine gallons |
$0.193/wine gallon | C | W08030 | 00001930 | $0.226/wine gallon |
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Distilled Spirits |
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Distilled spirits. |
First 100,000 proof gallons |
$2.70/proof gallon |
C |
S01010 |
00027000 |
$13.50/proof gallon* |
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Distilled spirits. |
Over 100,000 up to 22,230,000 proof gallons |
$13.34/proof gallon |
C |
S01020 |
00133400 |
$13.50/proof gallon* |
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*Note: For distilled spirits, enter ‘Y’ in the ‘Flavor Content Credit Indicator’ field (54-Record; Type=05) when depositing tax with |
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Page last updated: 12/1/2022