On December 30, 2020, U.S. Customs and Border Protection (CBP) issued Cargo Systems Messaging Service (CSMS) #45315560, titled “Craft Beverage Modernization Act (CBMA) – Procedures and Requirements 2021.” The CBMA allows for reduced tax rates or credits on certain importations of distilled spirits, beer or wine in limited quantities.  The CSMS describes the procedures and […]