COVID-19 Update: TTB Postpones Excise Tax Due Dates

The TTB (The Alcohol and Tobacco Tax and Trade Bureau) has announced a postponement for excise tax payments covering the below listed scenarios on payments made directly to TTB.  Below is the notice published by TTB:

This special edition announces a 90-day postponement for TTB excise tax-related filings.

The Alcohol and Tobacco Tax and Trade Bureau (TTB) recognizes that businesses that we regulate are being severely impacted by COVID-19. To assist these businesses during this period, we are postponing several filing and payment due dates for 90 days where the original due date falls on or after March 1, 2020, through July 1, 2020.

Specifically, we are:

1. Postponing tax payment due dates for wine, beer, distilled spirits, tobacco products, cigarette papers and tubes, firearms, and ammunition excise taxes.
2. Postponing filing due dates for excise tax returns.
3. Postponing filing due dates for submission of operational reports.
4. Postponing filing due dates for claims for credit or refund by producers.
5. Postponing filing due dates for claims by manufacturers of nonbeverage products.
6. Postponing due dates for submission of export documentation.
7. Considering emergency variations from regulatory requirements for affected businesses on a case-by-case basis.
8. Reviewing requests for relief from penalties based on reasonable cause.

Please see TTB Industry Circular 2020-2 for additional details.

For imported product, we are waiting information from CBP as to any change in the process or postponement of excise taxes (or duties) on imports. We have heard that CBP and TTB are consulting together on this issue and we should have more information soon and will send out another message when we have clear guidelines for importers.