Importers that receive Craft Beverage Modernization Act (CBMA) tax benefit assignments from foreign producers may begin filing second-quarter refund claims in the myTTB CBMA Importer Claims System on Wednesday, July 1, 2026. The filing window covers beer, wine, and distilled spirits entered for consumption in the United States between April 1 and June 30, 2026.
The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers CBMA import refund claims, which allow importers to recoup the difference between the full excise tax rate paid to U.S. Customs and Border Protection (CBP) at entry and the reduced rate or tax credit assigned to them by a qualifying foreign producer. Refund claims may not be filed more frequently than quarterly, and a calendar quarter must close before claims covering entries from that quarter can be submitted.
What Importers Need to Do
- Confirm entity activation: First-time filers must create a myTTB account, activate their entity, and authorize users to prepare and submit claims before accessing the CBMA Importer Claims System.
- Verify tax benefit assignments: Importers cannot claim a refund unless the foreign producer has registered with TTB and assigned the applicable tax benefits through myTTB.
- Check ACE entry data: myTTB pulls entry summary line data from CBP’s Automated Commercial Environment (ACE). Importers should confirm that data is accurate before submitting a claim, since errors in ACE can delay or distort refund calculations.
- Use the standard filing process where possible: TTB has published a step-by-step Importer Claims User Guide for the standard submission process, as well as a separate alternate procedure and user guide for the limited circumstances in which the standard process cannot be used.
Why This Matters
CBMA refund claims represent meaningful duty recovery for importers of beer, wine, and distilled spirits, but the process depends on accurate ACE data, properly authorized myTTB users, and timely filing once a quarter closes. Importers who delay account activation or fail to authorize the right users can face processing delays even when their underlying entries and assignments are otherwise in order.
Earlier this year, TTB advised importers to delay submission of first-quarter 2026 claims after identifying a transmission error that inflated ACE-reported import quantities for certain entries. Importers preparing second-quarter filings should review their entry data carefully and reach out to TTB through myTTB Messaging, available within the CBMA Importer Claims module, if discrepancies arise.
ASK Alba™ — Answers • Solutions • Knowledge
Have questions about filing a CBMA importer refund claim or verifying your ACE entry data? Alba’s trade compliance team can help you navigate myTTB and ensure your claims are filed accurately and on time. Contact Alba
