What "alcohol/tobacco" means and what it applies to
Alcohol — beverage alcohol under HTS Chapter 22: beer (2203), wine/vermouth/fermented beverages (2204–2206), and distilled spirits (2207–2208). Regulated jointly by CBP and TTB under the Internal Revenue Code and Federal Alcohol Administration Act. Excise tax is calculated per proof gallon (spirits), wine gallon/ABV tier (wine), or barrel (beer).
Tobacco — products under HTS Chapter 24 and 26 U.S.C. Chapter 52: cigarettes, cigars, roll-your-own and pipe tobacco, chewing tobacco, snuff, cigarette papers/tubes. Regulated jointly by CBP and TTB, with FDA oversight on labeling/product requirements.
Standard federal excise rates (confirm current figures at TTB Tax and Fee Rates):
| Product↕ | Rate↕ |
|---|---|
| Distilled spirits | $13.50/proof gallon |
| Beer | $18.00/barrel |
| Wine (≤16% ABV) | $1.07–$1.57/gallon, tiered |
| Cigarettes (small) | $50.33/1,000 sticks (~$1.01/pack) |
| Large cigars | 52.75% of sale price, capped at $0.4026/cigar |
| Roll-your-own tobacco | $24.78/lb |
CBMA reduced rates: The Craft Beverage Modernization Act lets a foreign producer assign reduced rates/credits to an importer on limited annual quantities — e.g., spirits at $2.70/proof gallon on the first 100,000 proof gallons/year (then $13.34 up to ~22.23M). Since 2023, importers pay the full standard rate to CBP at entry and claim the CBMA benefit as a quarterly refund from TTB, not at the border.
Excise duties for alcohol and tobacco imports
What counts as excise-regulated alcohol/tobacco, and how CBP processes formal entries for these goods.
CBP collects federal excise tax on behalf of the Alcohol and Tobacco Tax and Trade Bureau (TTB), which sets rates and administers the underlying law (26 U.S.C. Chapters 51 & 52). Unlike ordinary merchandise, alcohol and tobacco carry an added excise tax based on volume, alcohol content, weight, or unit count — not just value.
Zonos calculates landed cost (duty, tax, and excise duty estimates) for alcohol and other Chapter 22 goods, but Zonos does not file or process formal Entry Type 01 entries. Alcohol and tobacco require formal entry with a customs bond, TTB permit data, and the TTB PGA message set, which must be filed with CBP by a licensed customs broker or the importer of record — outside of Zonos.