How much tax do you have to pay on alcohol your bringing into US?

Answer 1

The amount of alcohol you can bring into the USA duty free is 1250ml bottle of spirit, as at June 2009. The amount NOT duty free will depend on where you are going as determined by CBP, however, you may be subjected to duty and taxes.

Additional quantities may be entered, although they will be subject to duty and IRS taxes.

Duty is generally 3% of value and the IRS excise tax is generally between 21-31cents per 750ml bottle of wine, 67 cents/ champagne, and $2.14/ hard liquor.

It is not legal for travelers under the age of 21 to import alcohol - even as a gift.

The total amount of alcohol you may enter the country with is primarily determined by the laws of the state where you will arrive back into the U.S. Each state's ABC board (or equivalent ) sets the amount of alcohol a person may bring into the state without a license or permit from that state. Travelers must check with the appropriate state ABC board, as the amounts vary from state to state. We regret that we are unable to provide this information, but CBP staff is not able to maintain information about each of the 50 State's various requirements.

There is no federal limit on the amount of alcohol a traveler may import into the U.S. for personal use, however, large quantities might raise the suspicion that the importation is for commercial purposes, and a CBP officer could require the importer to obtain an TTB import license (which is required for all commercial importations) before releasing it. If you do intend to travel with a large quantity of alcohol, we suggest you contact the entry branch of the port you will be entering the country through to discuss your situation in advance.

Duty rates on Alcoholic Beverages can be obtained in Chapter 22, "Beverages, Spirits and Vinegar," in the Harmonized Tariff Schedule. Alcoholic beverages purchased in duty-free shops are subject to duty when you bring them with you into the United States.

Answer 2

The US Government does not require taxes to be paid on alcohol brought back to the US if it is for personal use or if it is a gift. If you are importing large amounts, you must apply for an Importer's Basic Permit and pay taxes that vary by state. Check with your state's liquor control commission for details.

The following is an example of the different rates if you acquire goods valued at $3,500 from various different places:

CountryTotal declared valuePersonal exemption (duty-free)Flat duty rateVarious duty ratesU.S. insular possessions$3,500$1,600$1,000 at 1.5 percent$900Caribbean Basin countries$3,500$800$1,000 at 3 percent$1,700Other countries or locations$3,500$800$1,000 at 3 percent$1,700