Services

Customs & Import Compliance

Avoid tax overpayments and compliance risks. We help with:

  • Product Classification – Ensuring accurate categorization for tax purposes.

  • Valuation Adjustments – Preventing unnecessary tax burdens.

  • FTA Utilization – Identifying opportunities to lower duty rates.

  • Regulatory Compliance – Reviewing records to avoid penalties.

CBMA Eligibility Assessment

Before you claim a refund, we make sure your imports qualify. Our review includes:

  • Foreign Producer Registration – Verifying that your supplier is registered with TTB.

  • Product Classification – Ensuring your wine, beer, or spirits meet CBMA requirements.

  • Entry & Tax Payment Records – Confirming your excise taxes were paid correctly.

  • Allocation of CBMA Credits – Making sure you receive your share of tax credits.

  • Quarterly Filing Eligibility – Prevent missed refund opportunities.

Post-Entry Corrections & Refunds

We help importers fix past mistakes and reclaim overpaid taxes by:

  • Reviewing Past Filings – Catching discrepancies that lead to excess payments.

  • Filing Amendments – Correcting classification and valuation errors.

  • Protest & Refund Claims – Challenging incorrect tax assessments.

  • Preventative Consulting – Implementing best practices for future savings.

CBMA Refund Processing

We manage the refund process from start to finish, including:

  • Rekeying Entries & Shipments – Ensuring your import data is correct.

  • Adding Data Elements & Flagging – Properly classifying your imports.

  • Customs & TTB Updates – Keeping your filings accurate and up to date.

  • Quarterly Claims Filing – Making sure you never miss a deadline.

Additional Support Services

  • Audit Support – Assisting with tax authority inquiries to secure your refunds.

  • Ongoing Compliance – Keeping your filings updated to maximize long-term savings.

How Does the Process Work?

Step 1: Confirm Eligibility

To claim CBMA tax benefits, U.S. importers and their foreign producers must be registered with the Alcohol and Tobacco Tax and Trade Bureau (TTB). Since 2023, the TTB has managed the program, ensuring that refunds, claims, and tax assignments are properly tracked.

Step 2: Understand Tax Reductions

Foreign wine producers can allocate up to 750,000 gallons of tax credits across all their U.S. importers, divided into three tiers:

Wine Tax Rates

(Full Tax: $1.07 per gallon)

  • Tier 1 (0-30,000 gallons): $1.00 credit per gallon

  • Tier 2 (30,001-130,000 gallons): $0.90 credit per gallon

  • Tier 3 (130,001-750,000 gallons): $0.5350 credit per gallon

Spirits Tax Rates

(Full Tax: $13.50 per proof gallon)

  • Tier 1 (0-100,000 gallons): Tax reduced to $2.70 per gallon → $10.80 per gallon refund

  • Tier 2 (100,001-22,230,000 gallons): Tax reduced to $13.34 per gallon → $0.16 per gallon refund

Step 3: File for Refunds

When you import alcohol, you initially pay the full excise tax. But at the end of each quarter, you’re eligible to file for refunds on overpaid taxes. Here’s how the timeline works:

Imports from 01/01/2025 – 03/31/2025 → File claims starting 04/01/2025

Imports from 04/01/2025 – 06/30/2025 → File claims starting 07/01/2025

Imports from 07/01/2025 – 09/30/2025 → File claims starting 10/01/2025

Imports from 10/01/2025 – 12/31/2025 → File claims starting 01/01/2026

This quarterly system ensures you get your refunds as quickly as possible while staying compliant with regulations.