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Importing Beverage Alcohol Products into the United States

Q: Do I need a permit to import beverage alcohol products such as wine, beer, and liquor into the United States?

A: Yes. The Federal Alcohol Administration Act (FAA) requires that anyone wishing to import beverage alcohol products into the United States for resale must apply for an Importer's Basic Permit from the Alcohol and Tobacco Tax and Trade Bureau (TTB).

Q: Do I need a permit to import beverage alcohol products for my own use?

A: The Alcohol and Tobacco Tax and Trade Bureau (TTB) only regulates importation for commercial use. If you wish to import for your personal use on an infrequent basis, you must contact U.S. Customs and Border Protection (CBP) (former U.S. Customs Service) for information on taxes and duties. CBP determines if you are importing for commercial or personal use. You must also contact the State where you plan to ship the products to determine if any State laws on direct shipping apply.

Q: May I conduct my business operations from a foreign location?

A: You must maintain and staff a business office in the United States. If you are unable to conduct business in the United States, you must contract an existing licensed importer in the United States. Making a commercial arrangement with an existing licensed importer, eliminates the need to obtain an importer’s permit.

Q: What is the process for obtaining a Federal Importers Basic Permit?

A: You must complete TTB Form 5100.24, Application for Basic Permit Under the Federal Alcohol Administration Act, and other qualifying documents for each location where you plan to conduct a business as an importer. If you plan to be a wholesaler as well as an importer of beverage alcohol products, you must apply for both permits by checking the applicable boxes on the form. A permit as an importer does not automatically allow you to conduct business as a wholesaler.

Next, mail your completed Form 5100.24 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, certain requirements must be met. TTB performs background checks, verifies source of funds and inspects the business premises. Please allow at least 90 days for us to process your application.

Q: Do I have to pay a fee for a license or permit?

A: We charge no fees for issuing a Federal Permit. However, under the Internal Revenue Code, importers of beverage alcohol products must file and pay Special Occupational Tax on the date they commence business. The rate is the same as the wholesale rate of $500 annually for each business location and is only prorated the first year of business.

Q: Do I have to pay any taxes?

A: You must pay Federal Alcohol Excise Tax on beverage alcohol products when you remove them from U.S. Customs and Border Protection (CBP) port of entry. Contact CBP for information on filing and paying taxes and any applicable duties on imported beverage alcohol products.

Q: Must I have my product’s label approved before I may distribute it in the United States?

A: Yes. The Federal Alcohol Administration Act requires importers of beverage alcohol products to obtain certificates of label approval or certificates of exemption from label approval (COLAs) for most beverage alcohol products prior to introducing them into interstate commerce in order to ensure that products are labeled according to Federal laws and regulations. You must also complete and file a pre-import application to ensure proper tax classification and that the products are manufactured according to Federal laws and regulations. The Advertising, Labeling, and Formulation Division customer service team will assist you with questions on labels and formulation. The toll-free number is 1-866-927-ALFD (2533).

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

A: Yes. You must meet State requirements in addition to Federal permit requirements. You must contact each State for information regarding its licensing requirements.

Q: Who do I contact if I have questions or need help with the application process?

A: You should direct any questions regarding the application process to the National Revenue Center (NRC) at 1-877-882-3277. You may also send an e-mail to: ttbimport@ttb.treas.gov or write to the National Revenue Center, 550 Main Street, Room 8002, Cincinnati, Ohio 45202.

 

 
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Disclaimer: This website is not intended to provide professional advice or be a substitute for professional advice concerning specific questions or situations. It is our intent to provide general information for educational purposes only. If you have a specific question or situation, we strongly recommend that you seek advice from a properly qualified professional such as a lawyer or accountant. While we take reasonable care, mistakes can happen and we cannot guarantee the accuracy of information on this website. Furthermore, laws are constantly changing and information on this site may not be 100% up-to-date. Laws also differ from country to country and even from state to state. It is thus imperative that you do not rely in information presented on this site, but always check with a qualified professional.