Customs
Beverage
Craft Beverage Modernization and Tax Reform Act
(CBMA)
Reduced Rate
Export
Collaboration of Swiss Exporter
Republication
Nov. 6, 2018
U.S. CBP
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 (ASSIGNING 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: ________________________
Date: ________________________
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