Johnnie Walker Blue Label 1L from Japan
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 — 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
• Gift packaging OK if sealed; high retail value may trigger inspection; single bottle rule strict; airline liquid restrictions apply