CBMA Services
What Is CBMA?
The Craft Beverage Modernization Act (CBMA) is a U.S. law that provides reduced federal excise tax rates and tax credits for eligible beer, wine, and spirits produced in or imported into the United States. Originally passed in 2017 as temporary legislation, it was made permanent in 2020 and is administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB). For imported alcohol beverages, foreign producers must assign CBMA tax benefits to U.S. importers, who may then file refund claims through TTB’s CBMA importer refund system.
How WSSA Supports Importers
WSSA helps eligible importers recover CBMA tax refunds by managing the filing process from start to finish. Importers of wine, beer, and spirits that have paid federal excise tax on eligible products may benefit from CBMA refund opportunities, particularly when working with foreign producers that have properly assigned available tax benefits.
WSSA can assist with:
- Reviewing eligibility
- Coordinating required producer and importer information
- Preparing claim data
- Submitting CBMA refund filings
- Tracking claim status
- Helping resolve documentation or filing issues.
Simplifying the Refund Process
To date, we have been able to help our members get millions of dollars in collective CBMA tax refunds.
With experience supporting beverage alcohol importers and suppliers, WSSA helps simplify a technical refund process so customers can focus on their business while ensuring available CBMA benefits are pursued accurately and efficiently.
