TTB Extends Excise Tax Payment Deadline, but Gives No Guidance on Imports
The Alcohol and Tobacco Tax and Trade Bureau is postponing due dates for payments of federal excise taxes to help businesses affected by the COVID-19 pandemic, but it’s still unclear whether imported products will benefit from the extension. “Effective immediately, all due dates for paying Federal excise taxes to TTB on wine, beer, distilled spirits, tobacco products, cigarette papers and tubes, firearms, and ammunition are postponed 90 days from the due date otherwise prescribed,” TTB said in a guidance posted March 31. But the extension applies only to excise tax payable to TTB, and the guidance directs importers to contact CBP for information about imported products.
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“Federal excise taxes on imported products are not covered by the postponement,” law firm Norris McLaughlin said in a post on its Liquor Law Blog. TTB also extended due dates for excise tax returns, operational reports, claims for credits or refunds by producers, claims by manufacturers of non-beverage products, submissions of export documentation. TTB will also consider “emergency variations from regulatory requirements” and requests for relief from penalties.
The question of how imports are affected by TTB’s extension came up on CBP’s biweekly ACE call on April 1. A CBP official responded that “no CSMS has been issued to date by CBP regarding how to handle the TTB excise tax deferral. CBP is aware that TTB issued a 90-day deferral for certain taxes but CBP has not issued any guidance. Please keep your eye out for CSMS messages. This is how CBP will communicate any guidance.” Recent reports have said President Donald Trump approved a 90-day deferral of all most favored nation (MFN) duties, taxes and fees (see 2003310073), but Trump subsequently denied it as “false reporting” (see 2004010047).