Customs Broker's Report of Transactions
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.) on behalf of the Board of Equalization. Per Regulation 2543, customs brokers are required to report every importations/transactions of alcoholic beverages handled. Customs brokers include every person holding a Federal customhouse broker's license or customs broker's license under the Alcoholic Beverage Control Act, and making customs entries in connection with the importations of alcoholic beverages in customs bond into California for California licensed importers or for a person who does not hold the appropriate importer's license.
Filing Requirements
Every licensed customs broker of alcoholic beverages is required to electronically file a CDTFA-1096, Customs Broker's Report of Transactions, on or before the 15th day of each month, reporting all transactions of customs entries in connection with the importation of alcoholic beverages in internal revenue or customs bond into California during the preceding calendar month (Regulation 2543). A report must be filed for each reporting period even if you do not have any transactions to report. A copy of the report must be retained on the licensed premises for verification by CDTFA auditors.
Report Preparation
Initial Questions
Did you have any transactions involving shipments of alcoholic beverages in internal revenue or customs bond into California during this reporting period?
If you had any transactions involving shipments of alcoholic beverages in internal revenue or customs bond into California during this reporting period, select Yes.
If you did not have any transactions involving shipments of alcoholic beverages in internal revenue or customs bond into California during the reporting period, select No.
How would you like to add the CDTFA-1096, Customs Broker's Report of Transactions report?
If you would like to manually add each transaction to the report, select Manually and click the Next button.
If you would like to upload an excel template of the CDTFA-1096 report, select Upload an Excel Workbook. Under the Upload your Report section, click the Upload Report button to upload the excel file.
Customs Broker's Report of Transactions
To manually complete CDTFA-1096, click the Add a Record hyperlink and enter the report information (refer to the Report Information section below for more information).
If you uploaded your report using the excel workbook, review the transactions, and correct any error(s), if applicable.
Report Information
Name of Shipper. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California.
Foreign Trade Zone: If the merchandise was shipped to a foreign trade zone, enter the name of the person or firm that shipped the merchandise to the foreign trade zone and the location of the zone. (for example, ABC Firm, Zone 3 – San Francisco)
Shipper's Country. Select the name of the country from which the shipment originated.
Shipper's State. If the state where the shipment originated from is within the United States, select the name of the state.
Name of Licensed Importer or Consignee. If the shipment is for delivery or use in California, enter the complete name of the licensed California importer.
If the shipment is being transported within California for delivery or use outside of California, enter the name of the consignee. (Note: Copies of shipping documents must be retained for verification by CDTFA auditors.)
Foreign Trade Zone: If the merchandise was delivered in a foreign trade zone, enter the name of person or firm that received the merchandise to be stored in the foreign trade zone and the location of the zone (for example, ABC Firm, Zone 3 – San Francisco).
Licensed Importer's CDTFA Account Number. Enter the licensed importer's nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes).
A list of active importer accounts can be located on our Online Services, under the Registration section.
Name of Carrier. Enter the name of the carrier transporting to California.
Foreign Trade Zone: Leave column blank.
Mode Code. Select the mode code for the shipment being reported.
Codes: J = Truck, R = Railcar, S = Ship
Truck, Railcar, or Ship Information. If the shipment entered California via:
- Truck – Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
- Railcar – Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
- Ship/Vessel – Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).
- Foreign Trade Zone: If the merchandise is stored in a foreign trade zone, enter the lot number.
Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.
Foreign Trade Zone: If the merchandise is stored in a foreign trade zone, enter the entry number.
Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.
Foreign Trade Zone: Enter the release date.
Kind Code. Select the kind code for the alcoholic beverage contained in the shipment. Available options to select from:
- Beer
- Sparkling Wine
- Spirits not over 100 proof
- Spirits over 100 proof
- Wine not over 14%
- Wine over 14% & Hard Cider
Gallons. Enter the total gallons of alcoholic beverages contained in the shipment.
Once you have completed the information for the entry, click the Add button to save and return to the Customs Broker's Report of Transactions screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.