Scotch Whisky 18-Year from Japan

Aged 18-year single malt Scotch whisky from Scotland distillery tour, valued at $180. Within 5L alcohol and $1600 total exemption under HTS 9804.00.70.

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

• Protect bottle during travel. 21+ only

• Counts toward total exemption value