Johnnie Walker Blue Label 1L from Germany
1-liter gift bottle of premium blended Scotch whisky at exact exemption limit. Carried by Scottish executive for personal consumption under HTS 9804.00.25 nonresident provision. Luxury presentation packaging.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Gift packaging OK if sealed; high retail value may trigger inspection; single bottle rule strict; airline liquid restrictions apply