Note: Most states restrict the quantity of alcoholic

beverages you may import, and you must meet state alcoholic

beverage laws in addition to federal ones. If the state in

which you arrive permits less liquor than you have legally

brought into the United States, that state's laws prevail.

Information about state restrictions and taxes should be

obtained from the state government as laws vary from state to

state.

Alcoholic beverages in excess of the one-liter limitation

are subject to duty and internal revenue tax.

Shipping of alcoholic beverages by mail is prohibited by

United States postal laws. Alcoholic beverages include wine and

beer as well as distilled spirits.

$600 and $1200 Exemptions

If you return directly or indirectly from a U.S. insular

possession--American Samoa, Guam, or the U.S. Virgin

Islands--you may receive a customs exemption of $1200 (based

upon the transaction value of the articles in the country where

acquired). You may also bring in 1,000 cigarettes, but only 200

of them may have been acquired elsewhere.

If you are returning from any of the following 24

beneficiary countries, your customs exemption is $600, based

upon fair market value:

Antigua and Barbuda Grenada Panama

Aruba Guatemala Saint Christopher/Kitts

Bahamas Guyana and Nevis

Barbados Haiti Saint Lucia

Belize Honduras Saint Vincent and

Costa Rica Jamaica the Grenadines

Dominica Montserrat Trinidad and Tobago

Dominican Republic Netherlands Virgin Islands,