Macallan 18 Year Sherry Oak 1L from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• High-value bottles may trigger secondary inspection; perfect seal required; combine with tobacco declaration; state reciprocity laws apply