9804.00.25/Macallan 18 Year Sherry Oak 1L/Japan

Macallan 18 Year Sherry Oak 1L from Japan

1-liter bottle of aged single malt Scotch whisky at exemption limit, brought by Scottish tourist. Qualifies for duty-free entry under HTS 9804.00.25 nonresident personal alcohol provision. Sealed for personal consumption.

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%

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Import Tips

• High-value bottles may trigger secondary inspection; perfect seal required; combine with tobacco declaration; state reciprocity laws apply