U.S. Customs and Border Protection (CBP) enforces all laws and regulations for alcohol beverage products entering the United States for personal use. Please see CBP guidance on bringing in alcohol beverage products when entering the U.S. as a traveler, shipping alcohol beverage products for personal use, or importing an alcohol beverage collection as part of a household move for additional information, including duty rates and collection of taxes and duties. In general, it is at the discretion of CBP at the port of entry to make the decision regarding whether an importation is for personal use. Please contact CBP if you have further questions.
The Alcohol and Tobacco Tax and Trade Bureau (TTB) regulates the importation of alcohol beverage products into the United States for commercial use. Federal requirements under the Federal Alcohol Administration Act (FAA Act) include the requirements to obtain an Importer’s Permit and a Certificate of Label Approval (COLA) from TTB. Individuals importing alcohol beverage products into the United States on a one-time basis for personal use are not required to obtain an FAA Act Importer’s Basic Permit.
Taxes and Duties Applicable to Personal Importations
Even if an importation of alcohol beverage products is for personal use, Federal, state, and local taxes and duties may apply. The applicable taxes and duties vary depending on the specific circumstances of the importation for personal use, including whether you are importing the product when entering the U.S. as a traveler, the quantity, product type, country of origin, among other details.
Please see CBP guidance on bringing in alcohol beverage products when entering the U.S. as a traveler, shipping alcohol beverage products for personal use, or importing an alcohol beverage collection as part of a household move for additional information on taxes and duties applicable to importations for personal use. For information on possible state and local taxes, please contact your state alcohol control board.
Frequency and Quantity of Personal Importations
As noted above, it is generally at the discretion of the CBP’s Port Director at the U.S. port of entry to make the decision regarding whether your importation is for personal use only, based on the facts and circumstances of your importation. Importations on a repetitive or continuous basis may raise the suspicion that the importation is for commercial purposes and you may be required to obtain from TTB an Importer’s Permit and a COLA for each product.
Before you import a substantial quantity of alcohol for your personal use, you should contact the CBP entry branch of the port of entry where your shipment will be entering the country in advance to discuss your situation with CBP. If you are shipping the product, it may also be useful to contact the commercial carrier you plan to use in advance of shipment, as many have strict guidelines regarding the shipment of alcohol beverages.
State and Local Requirements Applicable to Personal Importations
State laws and regulations concerning importations for personal use vary widely from state to state. State laws, for example, may limit the amount of alcohol beverages that you may bring into the state without a license. Additionally, some states prohibit the direct shipment of alcohol beverages to individuals.
Please contact your state alcohol control board for information on your state’s requirements concerning importations for personal use.
Personal Importations Given as Gifts
If you are going to give away alcohol beverages that were imported for personal use as gifts to friends, neighbors, relatives, or others, or if the imported alcohol beverages are to be similarly distributed, the U.S. government health warning statement is required to appear on each container. A gift of alcohol beverage products imported for personal use that is connected with the solicitation of orders for (or the sale of) such products is considered commercial use and may be imported only by an entity that has obtained an Importer’s Permit from TTB.
Additional Personal Importation Resources
- Transportation Security Administration’s Liquids Rule
- Bringing alcohol (including homemade wine) to the U.S. for personal use
- Requirements for importing alcohol for personal use
- Moving to the U.S. - How to ship a wine collection / cellar
TTB G 2022-2
Issued on August 8, 2022