Importing Alcohol: What's The Law In The Usa?

Importing alcohol into the United States requires compliance with various federal and state regulations. The Alcohol and Tobacco Tax and Trade Bureau (TTB), the Federal Food and Drug Administration (FDA), and Customs and Border Protection (CBP) are the key agencies overseeing the process. Obtaining permits, such as the Federal Basic Importer's Permit, and adhering to labelling requirements are crucial steps. Importers are responsible for federal excise taxes, duties, and state-specific regulations. Personal imports have separate considerations, including age restrictions and quantity limitations, while commercial importers must also secure a Certificate of Label Approval (COLA) and comply with marketing standards. Understanding the legal intricacies is essential for successful alcohol importation into the US.

Importing alcohol for personal use

If you are importing alcohol into the United States, it is important to be aware of the rules and regulations that apply, as well as any special permits that are required. Alcoholic beverages are governed by three agencies: the Alcohol and Tobacco Tax and Trade Bureau (TTB), the Federal Food and Drug Administration (FDA), and the Customs and Border Protection (CBP). Understanding the requirements of each agency is vital for successfully importing alcohol.

Permits and Licenses

To import alcohol for personal use, you may need to obtain a Federal Basic Importer's Permit, also known as an Importer's Permit. This is required for individuals seeking to import distilled spirits, wine, or malt beverages as defined in the Federal Alcohol Administration Act (FAA Act). The importer must maintain and staff a business office in the United States or contract with an existing licensed importer. The application for the permit can be submitted electronically, through Permits Online, or by submitting a paper copy. There is no fee for issuing these permits.

State and Local Requirements

State laws and regulations concerning alcohol importations for personal use vary widely. Some states may limit the amount of alcohol that can be brought in without a license, and certain states prohibit the direct shipment of alcohol beverages to individuals. It is important to check with your state's Alcoholic Beverage Control Board (ABC Board) or alcohol control board for specific requirements. Additionally, travelers under the age of 21 are prohibited from importing alcohol, even as a gift.

Quantity and Commercial Use

There is no federal limit on the amount of alcohol a traveler can import for personal use. However, large quantities may raise suspicion of commercial purposes. If imported alcohol for personal use is given away as gifts or distributed, a U.S. government health warning statement is required on each container. Connecting these gifts with the sale or solicitation of such products is considered commercial use and requires an Importer's Permit from the TTB.

Taxes and Duties

Imported alcoholic beverages are subject to federal excise taxes and duties. The applicable taxes and duties vary depending on the specific circumstances, including the quantity, product type, and country of origin. The CBP collects these taxes and duties, and their guidance should be consulted for information on duty rates and collection processes.

Shipping and Mailing

When shipping alcohol for personal use, it is important to contact the commercial carrier in advance, as they may have strict guidelines. Alcoholic beverages cannot be shipped by mail per U.S. postal laws. The person signing for the package must be of legal drinking age, which is 21 years old in all 50 U.S. states.

Importing alcohol for commercial use

Step 1: Understand the Regulatory Landscape

The importation of alcohol for commercial purposes in the US is governed by various federal and state agencies. At the federal level, the Alcohol and Tobacco Tax and Trade Bureau (TTB), a part of the Treasury Department, plays a crucial role in regulating the industry. The TTB is responsible for issuing permits and ensuring compliance with the Federal Alcohol Administration Act (FAA Act). Additionally, the Customs and Border Protection (CBP) enforces laws and regulations for alcohol imports, particularly at ports of entry, and the Federal Drug Administration (FDA) has specific requirements for commercial imports.

Step 2: Obtain an Importer's Permit

To legally import alcohol for commercial use, you must obtain a Federal Basic Importer's Permit, commonly known as an Importer's Permit, from the TTB. The process starts by filing an "Application for Basic Permit under the Federal Alcohol Administration Act" (TTB F 5100.24) with the TTB's National Revenue Center (NRC). This application can be submitted electronically or through a paper form, and there are no fees charged for issuing these permits. To be eligible for the permit, you must maintain and staff a business office in the United States. Alternatively, you can contract with an existing licensed importer, eliminating the need for a separate importer's permit.

Step 3: Understand State-Specific Requirements

In addition to federal regulations, each state has its own Alcoholic Beverage Control Board (ABC Board) with unique rules and regulations regarding alcohol importation. These rules may include quantity restrictions, license requirements, and state excise taxes. It is essential to familiarize yourself with the specific requirements of the state(s) into which you plan to import alcohol.

Step 4: Obtain a Certificate of Label Approval (COLA)

After receiving your Importer's Permit, you must obtain a TTB-issued COLA for each unique product or label of distilled spirits, wine, or malt beverages. The COLA ensures compliance with federal regulations for marketing and designing labels. The application for COLA (TTB F 5100.31) can be submitted electronically or through a paper form to the TTB's Alcohol Labeling and Formulation Division (ALFD).

Step 5: Comply with FDA Requirements

Commercial imports of alcohol are subject to FDA regulations. You must register with the FDA and provide prior notice of alcohol importation. The FDA Prior Notice number must be included on the waybill during shipping, and the waybill must clearly state that a signature of a person aged 21 or older is required for delivery.

Step 6: Understand Excise Taxes and Duties

Alcohol imports are subject to Federal Excise Taxes, collected at the time of import. Additionally, you may be responsible for paying applicable duties and taxes, including state excise taxes, which vary from state to state. Understanding the tax reporting and payment responsibilities specific to the state(s) you are importing into is crucial.

Step 7: Additional Considerations

• Quantity Suspicion: Importing alcohol in large quantities or on a repetitive basis may raise suspicion from CBP and TTB that your importation is for commercial purposes, even if it is for personal use.
• Age Restrictions: The legal drinking age in all 50 US states is 21 years old. Ensure that both the recipient and the person signing for the package are of legal drinking age.
• Shipping Guidelines: Familiarize yourself with the shipping guidelines of the commercial carrier you plan to use, as they often have strict rules regarding alcohol shipments.
• Certificate of Age/Origin: Certain wines and distilled spirits may require a Certificate of Age or Origin. Additionally, some states may require this certificate for importation.
• Wholesaler's Basic Permit: If you plan to sell large quantities of alcohol to retailers or other wholesalers, you may need to apply for a Wholesaler's Basic Permit.

Federal requirements and permits

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is the primary body that regulates the importation of alcohol beverage products into the United States. The TTB is responsible for overseeing federal requirements and permits related to alcohol imports.

Federal Alcohol Administration Act (FAA Act)

The Federal Alcohol Administration Act (FAA Act) establishes the requirement for importers to obtain a Federal Basic Importer's Permit, commonly referred to as an "Importer's Permit." This permit is mandatory for individuals or businesses seeking to engage in the business of importing distilled spirits, wine, or malt beverages into the United States. The application process involves submitting the "Application for Basic Permit under the Federal Alcohol Administration Act" (TTB F 5100.24) to the TTB's National Revenue Center (NRC). This can be done electronically through the TTB's Permits Online system or by submitting a paper copy.

Certificate of Label Approval (COLA)

In addition to the Importer's Permit, importers must obtain a TTB-issued Certificate of Label Approval (COLA) for each unique product or label of distilled spirits, wine, or malt beverages. The COLA ensures compliance with federal regulations regarding labelling, marketing, and advertising. To obtain a COLA, importers must file the "Application for and Certification/Exemption of Label/Bottle Approval" (TTB F 5100.31) with the TTB's Alcohol Labelling and Formulation Division (ALFD). Similar to the Importer's Permit, the application for a COLA can be submitted electronically or through a paper form.

Excise Taxes and Duties

Importers are responsible for paying all applicable Federal excise taxes and duties to the U.S. Customs and Border Protection (CBP). Excise taxes cover various public and administrative costs associated with alcohol, and the rates vary depending on the type of alcohol, volume, and alcohol content percentage. Importers can refer to the Harmonized Tariff Schedule to determine the specific duty rates for their products.

FDA Prior Notice

For alcoholic beverages classified as food products by the Federal Food and Drug Administration (FDA), a Prior Notice confirmation number is required. This electronic notification must be submitted to the FDA before the shipment arrives in the U.S. to ensure regulatory compliance and prevent delays. The FDA Prior Notice number must also be included on the shipping waybill and commercial invoice.

State and Local Requirements

In addition to federal permits, importers must navigate state-level and local or municipal licensing requirements for each state they intend to operate in or pass their shipments through. These requirements can vary significantly from state to state, and it is crucial to understand and comply with the individual regulations of each state.

State requirements and permits

If you are importing alcohol for commercial purposes, you must obtain a Federal Basic Importer's Permit, also known as an "Importer's Permit", from the Alcohol and Tobacco Tax and Trade Bureau (TTB). To obtain this permit, you must file an "Application for Basic Permit under the Federal Alcohol Administration Act" on TTB F 5100.24 with TTB's National Revenue Center (NRC). This can be done electronically, through Permits Online, or by submitting a paper copy of the form. There is no fee for issuing these permits. To obtain an Importer's Permit, the importer must maintain and staff a business office in the United States. If this is not possible, you must contract with an existing licensed importer in the United States.

If you plan to sell alcohol at wholesale, you must also apply for a Wholesaler's Basic Permit, unless those beverages are not subject to the FAA Act. You may apply for both permits at the same time through Permits Online. Importers are responsible for all applicable Federal excise taxes and duties, which are collected by U.S. Customs and Border Protection (CBP).

In addition to the TTB requirements for importation, the importer must also comply with any applicable requirements of other Federal agencies. For example, the Bioterrorism Act of 2002 requires that anyone who manufactures, processes, packs, or holds food (including alcohol beverages) for consumption in the United States to register with the FDA. An importer of alcohol beverages is also required to provide prior notice of food (including alcohol beverages) to be imported to the United States.

If you are importing alcohol for personal use, you are not required to obtain an Importer's Basic Permit. However, you should be aware that state and local taxes and duties may still apply. It is at the discretion of the CBP's Port Director at the U.S. port of entry to decide whether an importation is for personal use, and importations on a repetitive or continuous basis may raise the suspicion that the importation is for commercial purposes. If you are importing a substantial quantity of alcohol for personal use, you should contact the CBP entry branch of the port of entry in advance. If you are giving away imported alcohol as gifts, the U.S. government health warning statement is required to appear on each container.

Taxes and duties

Importers are responsible for all applicable federal excise taxes and duties. The U.S. Customs and Border Protection (CBP) collects all applicable federal excise taxes on distilled spirits, wine, and beer as defined in the Internal Revenue Code. The CBP also collects all applicable duties.

Excise taxes may be found on the Alcohol and Tobacco Tax and Trade Bureau's (TTB) tax and fee rates page. For information on duties, visit the CBP Duty Rates webpage.

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 and shipping alcohol beverage products for personal use 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. 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 beverage that you may bring into the state without a license. Additionally, some states prohibit the direct shipment of alcohol beverages to individuals.

If you plan to sell at wholesale alcohol beverages other than those beverages that you directly import with your Importer’s Permit, you must also apply for a Wholesaler’s Basic Permit, unless those beverages are not subject to the FAA Act. You may apply for both permits at the same time through Permits Online.

If you are importing alcohol for commercial purposes, you may want to consult with a U.S. Customs and Border Protection (CBP) import specialist at the U.S. port of entry through which you intend to import. The import specialist can let you know what is required, which varies depending on the type of alcohol, the country of origin of the alcohol, as well as whether or not there are quota or other restrictions on what you want to import.

Frequently asked questions