Exporting Alcoholic Beverages

I want to export beverage alcohol products such as wine, beer and liquor, out of the country; do I need a permit?

The Federal Alcohol Administration Act (FAA) requires anyone purchasing beverage alcohol products for resale at wholesale, either domestically or in foreign commerce to first obtain a Wholesaler's Basic Permit from the Alcohol and Tobacco Tax and Trade Bureau (TTB) before commencing business.

Where and how do I obtain a Federal Wholesaler’s Basic Permit and how long does it take to begin business?

You must complete TTB Form 5100.24, Application for a Wholesaler's/Import's Basic Permit under the FAA Act. To obtain this permit, you must maintain and staff a business office in the United States.

Mail completed applications to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 8002, Cincinnati Ohio 45202.

While we try to qualify each applicant as soon as possible, there are certain requirements that must be met such as background checks, verifying source of funds and inspection of the business premises. We ask you to please allow at least 90 days to receive your Federal permit.

Do I have to pay a fee for a license or permit or pay any taxes?

There are no fees for obtaining a Federal Permit, however, you may be required to file and pay Special Occupational Tax when you commence business. Under the Internal Revenue Code, wholesalers of beverage alcohol products must pay a Special Occupational Tax. However, if all the transactions consist of exports (no domestic sales), you are liable at the retail dealer rate of $250, instead of the $500 rate as a wholesale dealer.

The reason for this distinction is that a foreign buyer (someone not within the jurisdictional limits of the United States) is not considered a dealer under the U.S. Internal Revenue Code. This is true even if the foreign buyer is in the beverage alcohol business. If, on the other hand, you also intend to sell within the U.S. to trade buyers such as distributors or retail dealers, then you are liable to pay Special Occupational Tax at the wholesale dealer rate of $500.

Do I need to obtain a local or State license to conduct business?

State requirements must be met in addition to those for the Federal permit described above therefore, you should contact each State for information regarding their licensing requirements. A directory of the applicable State Liquor Control Boards is available at: http://www.ttb.gov/alcohol/info/faq/subpages/lcb.htm

Who do I contact if I have questions or need help?

Any questions regarding the application process should be directed to the National Revenue Center (NRC) at 1-877-882-3277. You may also write or email the National Revenue Center. The email address is ttbimport@ttb.treas.gov

The mailing address is National Revenue Center, 550 Main Street, Room 8002, Cincinnati Ohio 45202.