CBMA: Assignment Certification Template is Now Available!

As we continue to update you with breaking news on the process to determine eligibility and obtain the tax refunds available under the CBMA/Tax Reform Act, we are pleased to announce the latest update from US Customs.

CBP has published the “CBMA Assignment Certification Template” and we have printed this below for your reference. WSSA is providing services to assist our members in the complete process and please contact us should you be interested in out-sourcing your CBMA process.

CBMA Assignment Certification

The CBMA Assignment Certification is one of the required documents to substantiate a CBMA claim.  The importer/filer must submit this document via the Document Image System, and link to the Importer of Record.

[assigning entity letterhead]

ASSIGNING ENTITY CERTIFICATION

I (PRINTED NAME AND TITLE), currently employed by (ASSIGNING ENTITY NAME AND ADDRESS) and authorized to bind the company, certify that (ASSIGINING ENTITY) is the producer/manufacturer of the imported (BEER/WINE/DISTILLED SPIRITS) that is subject to a Craft Beverage Modernization and Tax Reform Act (CBMA) claim.  I certify that I assigned (IMPORTER NAME) to receive the (X REDUCED TAX RATE/CREDIT) for (X NUMBER OF BARRELS/WINE GALLONS/PROOF GALLONS) for (X CALENDAR YEAR).  I certify that this assignment and any other assignment given by (ASSIGNING ENTITY) during this calendar year does not exceed the production of the (ASSIGNING ENTITY) during (X CALENDAR YEAR).  I certify that (ASSIGNING ENTITY) has not assigned more (BARRELS/WINE GALLONS/PROOF GALLONS) to this importer or any other importer, individually or collectively, to receive a reduced tax rate/tax credit than is permissible by the CBMA.

I certify that the information contained in this submission is accurate and complete to the best of my knowledge and belief.  I am aware that the information contained in this submission may be subject to verification.  I am aware that eligibility of the (ASSIGNING ENTITY) and (IMPORTER) for the reduced tax rate/tax credit under the CBMA can be revoked in the case of any erroneous or fraudulent information provided which is deemed to be material to qualifying for the reduced rate.

Signature: ____________________ 
Date: ________________________

Last modified: 

October 15, 2018