Low-Cost Bulk Cognac Base Spirit from Japan
Grape brandy spirit from wine distillation, <80% ABV, in large >4L containers valued ≤$2.38/L, used as base for aging into Cognac. Fits HTS 2208.20.5000 due to grape origin and bulk packaging not for immediate retail. Primarily imported for blending in premium brandy production.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Provide distillation origin documentation proving grape wine source; use Treasury-approved proof testing at 15.56°C
• Avoid valuation errors by excluding aging costs; pitfall is incorrect proof liter adjustment for duty