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Michigan's U.S. Customs for Alcohol Limits

    U.S. Import Duty Tax

    • Federal United States law allows a person to enter the U.S. with 1 liter of spirituous liquor that is not taxed. Any liquor over the 1 liter allowance will be put toward a claimed goods duty tax. U.S. law allows you to bring any amount of liquor into the country for personal use, but a customs agent may seize the liquor if he thinks you will resell it in the U.S.

    Michigan Personal Use Allowance

    • Michigan state law allows a person who is 21 years of age to bring 1 liter through a port of entry. You must have been outside of the U.S. for 48 hours, and the alcohol must be for personal use. Also, you are only allowed to bring 1 liter of liquor into Michigan from outside the country once every 30 days.

    Register with Michigan Liquor Control Commission

    • You may bring more than 1 liter of liquor through a port of entry if you register the movement of goods with the Michigan Liquor Control Commission. You must fill out a form to request the movement of liquor. You will be searched at the port and assessed a Michigan state tax on the dollar value of the liquor. As of May 2011, distilled spirits are taxed at a 13.85 percent rate, while beer and wine are taxed on volume.

    Penatlies

    • U.S. customs may seize any alcohol that the agent believes will be resold in the U.S. While Michigan state law specifically outlaws taking more than a liter of liquor through a port of entry without registering and paying tax. The liquor may be seized by Michigan as well as the vehicle used for transport. The transporter may be charged and, if convicted, face a $5,000 fine and imprisonment.



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