Noah Vinter
Importing alcohol into the US requires adherence to specific regulations and permits. The Alcohol and Tobacco Tax and Trade Bureau (TTB) regulates the process, and importers must obtain an Importer's Permit and comply with state and local laws. Taxes and duties apply, with rates varying by drink type, and importers must notify the FDA in advance. A Certificate of Label Approval (COLA) is also necessary, ensuring compliance with federal regulations for labelling. Individuals importing alcohol for personal use may be exempt from certain requirements, but taxes and duties may still apply. It is illegal for travelers under 21 to import alcohol, and state laws may further restrict quantities and direct shipments.
| Characteristics | Values |
|---|---|
| Permit | An Importer's Permit is required to import alcohol for commercial use. This can be obtained by filing an "Application for Basic Permit under the Federal Alcohol Administration Act" with the Alcohol and Tobacco Tax and Trade Bureau (TTB). |
| Wholesaler's Basic Permit | If you plan to sell wholesale alcohol, you must also obtain a Wholesaler's Basic Permit, unless the beverages are not subject to the FAA Act. |
| Taxes and Duties | Federal, state, and local taxes and duties may apply, including import tax, federal IRS excise tax, and duty. Duty rates vary depending on the type of drink, with beer and wine having lower rates than fortified wines and spirits. |
| Formula Requirements | TTB has unique formula requirements for distilled spirits, malt beverages, and wine. |
| Certificate of Label Approval (COLA) | A COLA is required for each unique product/label for distilled spirits, wine, or malt beverages at the time of importation. |
| Certificate of Age and Origin | A Certificate of Age and Origin is required for certain wines and distilled spirits imported into the United States, identifying the nation importing the beverage and its production date. |
| Prior Notice to FDA | Importers must provide prior notice to the FDA for shipments of food, including alcoholic beverages, unless exempt. The FDA Prior Notice number must be on the waybill, and the description field must indicate the presence of alcohol and the requirement for a signature of a person 21 or older for delivery. |
| State and Local Laws | State and local laws and regulations regarding alcohol importation vary. Some states may limit the amount that can be imported without a license or prohibit direct shipment to individuals. It is illegal for anyone under 21 to import alcohol. |
| Personal Use Importation | There is no federal limit on the amount of alcohol that can be imported for personal use, but large quantities may raise suspicion of commercial use. Repetitive or continuous importations may also be considered commercial. |
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What You'll Learn
Permits and licences
To import alcohol into the US, you will need to obtain specific permits and licences. The requirements vary depending on whether the alcohol is for personal or commercial use, and the state you are importing it to.
Commercial Use
If you are importing alcohol for commercial use, you must obtain an Importer's Permit (also known as a Federal Basic 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" with the TTB's National Revenue Center (NRC). This can be done electronically, through Permits Online, or by submitting a paper copy of the form. There are no fees charged by the TTB for issuing these permits. To obtain an Importer's Permit, you must maintain and staff a business office in the United States. If you are unable to do so, you must contract with an existing licensed importer in the US, which eliminates the need for an importer's permit.
In addition to the Federal requirements, you must also meet the requirements of the State and local jurisdictions where you are importing the alcohol. These may include additional importation requirements, such as limits on the amount of alcohol that can be imported without a license. State and local taxes and duties may also apply, so importers should contact their State alcohol control board and/or local authorities for more information.
If you plan to sell wholesale alcohol beverages that you did not directly import, you must also apply for a Wholesaler's Basic Permit, unless the beverages are not subject to the FAA Act. You may apply for both the Importer's and Wholesaler's permits at the same time. Importers are responsible for all applicable Federal excise taxes and duties, which are collected by the US Customs and Border Protection (CBP).
Before importing, you must also provide prior notice to the FDA, unless the product is exempt. This allows the FDA to review and evaluate information, prepare resources for inspections, and intercept contaminated products. The FDA Prior Notice number must be present on the waybill during shipping, along with a description field stating, "Contains Alcohol — Signature of a Person Age 21 or Older Required for Delivery."
For each unique product/label for distilled spirits, wine, or malt beverages, you must possess a TTB-issued Certificate of Label Approval (COLA) at the time of importation. You can apply for a COLA after receiving your Importer's Permit, and certain products may require pre-COLA product approval, which includes a review of the product's ingredients and formulation.
Personal Use
If you are importing alcohol for personal use on a one-time basis, you are not required to obtain an Importer's Basic Permit. However, federal, state, and local taxes and duties may still apply, and you should contact the CBP entry branch of the port of entry in advance to discuss your situation. State laws and regulations concerning personal use importations vary widely, and some states prohibit the direct shipment of alcohol beverages to individuals.
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Taxes and duties
Importers are responsible for all applicable federal excise taxes and duties. The import tax on alcohol varies depending on the type of drink. Generally, duty rates on beer and wine are lower, at approximately $1-2 per liter, while fortified wines and spirits attract significantly higher rates. Duty rates can be found in Chapter 22 of the Harmonized Tariff Schedule, titled “Beverages, Spirits and Vinegar”.
On top of the import duty, a federal IRS excise tax is also levied on these imports. The IRS excise tax is generally between 21-31 cents per 750ml bottle of wine, 67 cents for champagne, and $2.14 for hard liquor. 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. CBP also collects all applicable duties.
In addition to federal requirements, importers must also meet the requirements of the state and local jurisdictions where the importer is engaged in the importation of beverage alcohol products. 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 that may be brought into the state without a license. Some states prohibit the direct shipment of alcohol beverages to individuals.
For information on possible state and local taxes, please contact your state alcohol control board and/or local authorities for more information.
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Shipping restrictions
The Alcohol and Tobacco Tax and Trade Bureau (TTB) regulates the importation of alcohol beverage products into the United States. To import alcohol into the US, you need to secure specific permits from the TTB, including an Importer's Permit and a Certificate of Label Approval (COLA). The TTB evaluates the ingredients of certain alcoholic beverages before allowing them into the country or accepting their labels. There are unique TTB formula requirements for distilled spirits, malt beverages, and wine.
In addition to federal requirements, importers must also meet the requirements of the state and local jurisdictions where the importer intends to import alcohol. State laws and regulations concerning importations for personal use vary widely from state to state. Some states may limit the amount of alcohol that can be brought in without a license, and some prohibit the direct shipment of alcohol to individuals. Importers should contact their state alcohol control board and/or local authorities for more information.
If you are importing alcohol for personal use, you should be aware that US postal laws do not permit shipping alcoholic beverages by mail. The total amount of alcohol you may bring into the country is primarily determined by the laws of the state where you will arrive in the US. Generally, one liter per person may be entered into the US duty-free by travelers who are 21 or older. Additional quantities may be subject to duty and IRS taxes. It is illegal for travelers under the age of 21 to import alcohol, even as a gift.
If you are importing alcohol for commercial purposes, you must obtain a Wholesaler's Basic Permit in addition to an Importer's Permit. Importers are responsible for all applicable federal excise taxes and duties, which vary depending on the type of drink. Duty rates on beer and wine are generally low, at approximately $1-2 per liter, while fortified wines and spirits attract significantly higher rates.
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Formula requirements
To import alcohol into the US, you must obtain an Importer's Permit, also known as a Federal Basic Importer's Permit, from the Alcohol and Tobacco Tax and Trade Bureau (TTB). This is a mandatory requirement for anyone seeking to import distilled spirits, wine, or malt beverages into the US. The importer must also meet the requirements of the state and local jurisdictions where the importer is engaged in the importation of beverage alcohol products. State laws and regulations concerning importations for personal use vary widely from state to state. For example, Section 23661 of the CA Business and Professions Code limits the quantity of alcohol brought into California from Mexico for personal or household use to one litre every 31 days.
In addition to the Importer's Permit, importers of natural wine must comply with additional certification requirements to ensure the wine is produced using proper cellar treatment. A Certificate of Label Approval (COLA) is also required for each unique product/label for distilled spirits, wine, or malt beverages at the time of importation. The COLA ensures that distilleries, wineries, breweries, and importers comply with federal regulations when marketing and designing labels for their alcoholic beverages.
If you plan to sell wholesale alcohol beverages other than those directly imported with your Importer's Permit, you must also apply for a Wholesaler's Basic Permit. A Letter of Intent is a legal document stating that you will supply your beverage to your importer inside the US border.
The TTB evaluates the ingredients of certain alcoholic beverages before allowing them into the country or accepting their labels. There are unique TTB formula requirements for distilled spirits, malt beverages, and wine. Consult a company that offers beverage formulation services to expedite the process and ensure the formula's accuracy.
Importers are responsible for all applicable federal excise taxes and duties. The import tax on alcohol varies depending on the type of drink. Generally, duty rates on beer and wine are low, approximately $1-2 per litre, while fortified wines and spirits attract significantly higher rates. Duty rates can be found in Chapter 22 of the Harmonized Tariff Schedule, titled "Beverages, Spirits and Vinegar". On top of the import duty, federal IRS excise tax is also levied on these imports.
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State and local laws
State alcohol control boards should be contacted for information on the requirements concerning importations for personal use. If alcohol imported for personal use is to be given away as gifts, the US government health warning statement is required to appear on each container. A gift of alcohol that is connected with the sale of such products is considered commercial use and may be imported only by an entity that has obtained an Importer's Permit.
In addition to federal requirements, importers must also meet the requirements of the state and local jurisdictions where they are engaged in the importation of alcohol. State and local taxes and duties may apply to alcohol imported for personal use. The Port Director at the US port of entry decides whether an importation is for personal use, and importations on a repetitive basis may be considered commercial and require an Importer's Permit and a Certificate of Label Approval (COLA) for each product.
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Frequently asked questions
You need to obtain an Importer's Permit from the Alcohol and Tobacco Tax and Trade Bureau (TTB). If you plan to sell wholesale alcohol beverages, you must also apply for a Wholesaler's Basic Permit.
Federal, state, and local taxes and duties may apply. The Alcohol and Tobacco Tax and Trade Bureau (TTB) collects all applicable Federal excise taxes on distilled spirits, wine, and beer. Importers are responsible for all applicable taxes and duties. The import tax on alcohol varies depending on the type of drink. Generally, duty rates on beer and wine remain low, at approximately $1-2 per liter, while fortified wines and spirits attract significantly higher rates.
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 US. Generally, one liter per person may be entered into the US duty-free by travelers who are 21 or older. Additional quantities may be entered, but they will be subject to duty and IRS taxes. It is illegal for travelers under the age of 21 to import alcohol, even as a gift.
