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Glenfiddich 12 Year Old Single Malt Scotch Whisky from Japan

A Speyside single malt Scotch whisky from Scotland, aged 12 years in oak casks, with 40% ABV, classified under HTS 2208.30.30 for Scotch whiskies under 80% vol. It meets strict Scottish distillation and maturation rules.

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

Submit distillery certificates proving Scottish origin and maturation; pitfalls include incomplete age verification

Calculate duties on proof liters adjusted for actual ABV; ensure bottles meet TTB net content labeling

Obtain COLA early; watch for overproof imports requiring dilution adjustments