Federal tax benefits for small brewers, distillers, and wineries.

What is CBMA?

The Craft Beverage Modernization Act (CBMA) introduced significant tax benefits for U.S. importers of beer, wine, and distilled spirits. The CBMA program is administered by Alcohol and Tobacco Tax and Trade Bureau (TTB). Importers are required to pay the full excise tax on alcohol to U.S. Customs and Border Protection (CBP) at entry. Foreign producers can assign the importer the tax benefit and the importer can apply to TTB for a refund every quarter.

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