Shipments to the US, from 2023 news on claiming tax benefits

In 2023, changes to the Craft Beverage Modernization Act (Cbma), pertaining to claiming tax benefits for shipping wine to the United States, will go into effect. The dollar amount of the tax benefit determined by the Cbma will remain the same, but the procedure for claiming it will change significantly starting next Jan. 1. The change applies to wine, beer, distilled spirits and cider.

In Unione Italiana Vini (UIV) house organ “Il Corriere Vinicolo” No. 37, Nov. 14, 2022, an article by attorney Robert M. Tobiassen presents the changes related to the wine product, with a special focus on the new responsibilities of the foreign producer, who will assume a larger and more direct role.

In the new scenario presented, importers will be required to pay full excise taxes to Customs and Border Protection (Cbp) when importing wine for consumption in the United States and then file a refund claim with the Alcohol and Tobacco Tax and Trade Bureau (TTB), for a dollar amount that reflects the Cbma tax benefit, i.e., in the case of wine a tax credit, and in the case of beer and distilled spirits, which are subject to quantity limitation, a lower tax rate.

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