• Information to know before importing wine into the United Statesglass with a wine image by mashe from Fotolia.com
  
  The United States imposes laws for importing wine. The Customs and Border Protection (CBP) agency is responsible for reviewing goods brought into the country by residents and visitors, and ensuring individuals follow wine importation laws. Although no limits exist as of July 2010 for the amount of wine an individual can bring into the country, the CBP levies taxes on the amount of wine exceeding the one liter duty-free allowance each person is given.
  
  

Tax-Free Wine Allowance

• An individual is allowed to bring one liter of alcohol into the United States tax-free. This is equivalent to one bottle of wine.
  
  

Tax on Imported Wine

• An individual wishing to bring in more than one liter of wine can do so, but he is required to pay tax. As of 2010, the CBP levies a 3 percent tax, in addition to an Internal Revenue tax, on wine in excess of one liter. The Internal Revenue tax stands at 36 cents per liter since last updated in 2008.
  
  

Wine Purchased from Duty-Free Shops

• International airports and cruise terminals offer customers duty-free shops, where they can purchase wine and spirits advertised as tax-free. While the customer pays no taxes to the country where the goods were purchased, she is liable for taxes in the country to which the goods are being imported. Such is the case in the United States. Residents and visitors must pay the 3 percent tax and Internal Revenue tax on wine purchased at duty-free shops over one liter.
  
  

Declaration

• Upon re-entry to the United States, residents and visitors must declare each bottle of wine they purchased outside the country on a Customs form.
  
  

Federal and State Wine-Use Laws

• Federal and state alcohol-use laws apply to residents and visitors entering the United States with wine. The individual importing the wine must be at least 21 years old; the wine must be for personal consumption or a gift; and the wine can’t violate state laws of the state where the resident lives or is visiting.
  
  

Shipping Wine

• An individual cannot ship wine into the country for personal use--consumption, or as a gift.