Recover Federal Excise Tax on Imported Alcohol

U.S. alcohol importers may be able to recover part of the federal excise tax paid on imported beer, wine, and distilled spirits through the Craft Beverage Modernization Act, commonly called CBMA.

Rezzonator Services helps alcohol importers and foreign producers set up, document, and process CBMA tax benefit assignments and importer refund claims.

Read the official TTB CBMA import rules.

What Is a CBMA Import Refund?

Since January 1, 2023, U.S. importers generally pay the full federal excise tax to U.S. Customs and Border Protection when qualifying alcohol enters the United States.

If the foreign producer assigns CBMA tax benefits to the importer, the importer may later file a refund claim with the Alcohol and Tobacco Tax and Trade Bureau, or TTB.

In simple terms:

Foreign producer assigns the tax benefit → alcohol is imported → importer pays the full federal excise tax → importer files a CBMA claim → TTB refunds the eligible difference.

TTB: CBMA Import Refund Program

How Much Can the Tax Difference Be?

The savings can be significant, especially for distilled spirits.

Imported Distilled Spirits

The full federal excise tax rate is generally $13.50 per proof gallon.

For qualifying CBMA assignments, the reduced rate can be $2.70 per proof gallon on the first 100,000 proof gallons assigned by the foreign producer.

Imported Wine

Qualifying imported wine may receive CBMA tax credits on the first 750,000 wine gallons assigned by the foreign producer. The amount of the credit depends on the type of wine and the quantity imported.

Imported Beer

Qualifying imported beer may receive a reduced federal excise tax rate on up to the first 6 million barrels assigned by the foreign producer.

See the official TTB CBMA tax rates

See current federal alcohol tax rates from TTB

Who May Qualify?

CBMA import benefits may apply to U.S. importers bringing qualifying beer, wine, or distilled spirits into the United States from foreign producers.

The foreign producer must assign its CBMA tax benefits to the U.S. importer. An importer cannot simply claim the reduced tax benefit on its own.

The foreign producer must first register with TTB through myTTB and obtain a TTB Foreign Producer ID.

The assignment identifies the importer, alcohol type, applicable tax benefit, calendar year, and quantity being assigned.

Foreign Producers Must Register With TTB

A foreign brewery, winery, or distilled spirits producer must register with TTB before it can assign CBMA tax benefits.

TTB generally requires information about the foreign business, its authorized contact, its FDA Food Facility Registration number, and certain ownership information.

After registration is approved, TTB issues a Foreign Producer ID.

TTB Foreign Producer Registration Requirements

Foreign Producers Can Use an Authorized Agent

A foreign producer does not have to handle the entire TTB process alone.

TTB allows an authorized third-party agent to register the foreign producer, update registration information, make CBMA tax benefit assignments, review information, and communicate with TTB on the producer's behalf.

The foreign producer must provide proper authorization, and the producer must still identify an employee or owner as its foreign producer contact.

Rezzonator Services can help coordinate this process for foreign alcohol producers and their U.S. importers.

See TTB rules for foreign producer agents

How the CBMA Refund Process Works

1. Confirm the Foreign Producer

We identify the foreign producer connected with the imported beer, wine, or distilled spirits and review whether the producer has a TTB Foreign Producer ID.

2. Review the CBMA Assignment

We confirm that the foreign producer has assigned the correct CBMA tax benefits to the U.S. importer for the correct year, product type, rate, and quantity.

3. Review Customs Entry Data

CBMA claims depend heavily on information filed with U.S. Customs and Border Protection through the Automated Commercial Environment, or ACE.

Important information may include the importer permit number, Foreign Producer ID, product type, quantity, CBMA claim indicator, and rate designation.

CBP: ACE Filing Instructions for TTB-Regulated Products

4. Identify Missing or Incorrect Information

Incorrect ACE data can delay a CBMA refund.

Many errors may be corrected through an ACE Post Summary Correction before the refund claim is filed. Some information, however, has special restrictions and should be entered correctly from the beginning.

TTB: Avoiding ACE Errors That Delay CBMA Refunds

5. Calculate the Eligible Refund

We compare the full federal excise tax paid to the applicable CBMA reduced rate or credit and calculate the potential refund based on the eligible imported quantity.

6. Prepare the CBMA Importer Claim

CBMA importer refund claims are filed electronically through the myTTB CBMA Importer Claims system.

Claims are generally filed after the end of each calendar quarter.

Access myTTB

CBMA Claims Are Filed Quarterly

Importers generally cannot file a CBMA refund claim before the calendar quarter has ended.

For example, imports entered from January through March are part of the first calendar quarter. A refund claim for those entries may be filed after the quarter closes.

TTB uses information from both myTTB and CBP's ACE system to review the claim.

Accurate records in both systems are important because mismatched or missing information can delay payment.

Important CBMA Assignment Deadline

Foreign producers cannot wait forever to make an assignment.

TTB requires CBMA tax benefit assignments for a calendar year to be made on or before March 31 of the following year.

For example, CBMA benefits for alcohol imported during 2026 must generally be assigned no later than March 31, 2027.

Unused benefits do not carry forward after the assignment deadline.

See TTB CBMA assignment deadlines and FAQs

Already Imported the Alcohol?

You may still have options.

TTB states that alcohol may be imported before the foreign producer finishes its TTB registration or makes the CBMA assignment.

When required information was not available at the time of entry, certain ACE information may be corrected through a Post Summary Correction before the importer files the refund claim.

This makes it worth reviewing past imports even when CBMA was not fully set up before the shipment arrived.

What We Can Help With

Rezzonator Services can help review and coordinate the CBMA process from the foreign producer through the U.S. importer refund claim.

Services may include foreign producer registration, Foreign Producer ID setup, CBMA benefit assignments, importer eligibility review, imported alcohol record review, ACE data review, tax calculations, claim preparation, supporting documentation, and communication concerning the CBMA filing process.

CBMA Refund Review for Existing Importers

If you already import beer, wine, or distilled spirits, it may be worth checking whether your foreign suppliers have available CBMA tax benefits that are not being used.

We can review your foreign producers, import records, assignments, and federal excise tax payments to determine whether there may be eligible CBMA refund opportunities.

Common CBMA Problems

Foreign producer never registered with TTB.

Foreign Producer ID is missing or incorrect.

The producer never assigned benefits to the importer.

The wrong importer permit number was used.

The CBMA information in ACE does not match the information in myTTB.

The wrong quantity or tax rate was entered.

The importer paid the tax but never filed the quarterly TTB refund claim.

The foreign producer is approaching the March 31 assignment deadline.

Official CBMA Government Resources

TTB CBMA Import Program

Craft Beverage Modernization Act Import Resources

TTB CBMA Tax Rates

ACE CBMA Tax Rates Table

Federal Alcohol Excise Tax Rates

TTB Federal Alcohol Tax Rates

myTTB

TTB Online Filing System

ACE Filing Guidance

U.S. Customs and Border Protection ACE Filing Instructions

ACE Data Error Guidance

TTB Guidance on Avoiding CBMA ACE Errors

CBMA Law and Program Overview

TTB Craft Beverage Modernization Act Overview

Find Out Whether Your Imports May Qualify

If your company imports beer, wine, or distilled spirits into the United States, we can review your situation and determine what is needed to pursue available CBMA tax benefits.

Rezzonator Services works with alcohol importers, foreign producers, manufacturers, and alcohol businesses on federal alcohol compliance and TTB matters.

Contact Rezzonator Services to discuss your CBMA importer refund or foreign producer assignment.