The excise tax rate for such wines had been $1.57 per gallon.
The agency has updated the Harmonized Tariff Schedule record in the Automated Commercial Environment (ACE) to accommodate the new rate, CBP said.
Importers generally shouldn’t use the CBMA entry summary line-level flag in ACE to identify entry lines to which the $1.07 rate applies because the rate doesn’t depend on a CBMA foreign producer assignment, the CSMS message says.
But in situations in which importers are claiming benefits pursuant to a foreign producer assignment of CBMA tax credits, in addition to the $1.07 rate, importers should use the ACE entry summary flag only to identify a CBMA foreign producer assignment claim, CBP said.
Importers who paid the higher rate for previous 2018 entries on still wines of 14 percent to 16 percent ABV, certain effervescent low-ABV wine or on certain effervescent mead should seek refunds from Treasury’s Alcohol and Tobacco Tax and Trade Bureau, CBP said.