ATF Online - Alcohol, Import/Export Branch

This guide was compiled by the Alcohol Import-Export Branch of the Bureau of Alcohol, Tobacco and Firearms to offer information pertaining to the international trade of alcohol beverages. This guide contains information regarding the international import requirements for various countries for beer, wine and distilled spirits. These requirements may include licensing, labeling and taxation considerations.

The countries included in this guide have been selected as a result of inquiries from alcohol exporters and current trade statistics for the United States’ primary alcohol beverage trading partners. Although it is not a comprehensive account of all of the United States’ trading partners, this guide serves as a "starting point" for exporters interested in the requirements for the listed countries. This document is updated as new information becomes available, and is published on ATF’s web site at www.atf.treas.gov. The information contained in this guide has been obtained from official sources in the destination countries. International conditions do change frequently, however, and this document may not always reflect the most recent changes.

Any information regarding the exportation of alcohol beverages to a country not included in this guide or any other related questions, can be directed to the Alcohol Import-Export Branch, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue, NW, Room 5400, Washington, DC 20226. This office can also be reached by phone on (202) 927-8110 or by fax on (202) 927-8605.

The agency responsible for the importation of alcohol beverages is the Imported Food Inspection Program (IFIP) which is administered by the Australian Quarantine and Inspection Service (AQIS).

The Australian Customs Service (ACS) does not require the seller to complete a special invoice form. Normal commercial invoices, bills of lading and receipts are acceptable.

Certificates of Age are required for mature spirits and Brandy Certificates are required stating brandy made from grape spirit.

The Australian Customs Service’s import clearance system for commercial cargo is largely electronic and uses "fast rack" or "green line" processing for imported products. Importers (or their Customs brokers) self assess the duty payable on goods, the result being that consignments are cleared from Customs control within twenty-four hours (for documentary entries) and almost immediately for electronic entries. Approximately 97% of entries are lodged electronically. This system also includes a facility for the electronic payment of duties and other charges which are due and payable before the goods are released to the importer. This mechanism is supported by risk assessment, commodity audit and administrative penalty regimes for revenue protection purposes.

State and Territory Governments also impose controls on a wide range of goods covering issues such as consumer protection, weights and measures and health.

Please note that the following labeling information does not constitute all the labeling requirements and should be used only for informational purposes. More specific information should be obtained prior to labeling alcohol beverages for export. A good source of current information is the U.S. Embassy’s Economic Office located in the country of destination.

In accordance with Commonwealth legislation and National Food Standards, the following must be stated on alcohol beverage labels:

Because state legislation may require additional information on bottles and cans, relevant state authorities should be contacted prior to the importation of goods.

All imported alcohol is subject to duty. Beer, wine and other fermented drinks e.g. cider, are dutiable at a rate representing a percentage of the Customs Value of the goods. Spirits and alcohol beverages containing

spirits, are dutiable at a rate representing a percentage of the Customs Value of the goods, plus dollar rate per liter of alcohol, which is equivalent to the Excise Duty on like spirit manufactured in Australia. Wine is not subject to Excise taxes.

Mature Spirits (brandy, whiskey, rum) must have been aged in wood for two years and brandy must be distilled from grapes. Bulk spirit must be entered for warehousing or transhipment.

Random sampling of alcohol beverages is undertaken as part of the Imported Food Inspection Program.

Bundesministerium Fuer Finanzen
(Federal Ministry of Finance)
Abt. 111/10
Hinnelpfortgasse 4-B
A-1010 Vienna, Austria

Bundesministerium Fuer Land - und Forstwirtschaft
(Federal Ministry of Agriculture)
Abt. A5/Sekt. 3
Stubenring
A-1010 Vienna, Austria

A wine quality certificate is required for wine by the Ministry of Agriculture. In addition, the Austrian government requires that imported wines be accompanied by certificates of chemical analysis by approved U.S. laboratories. If the certificate is not presented, a wine quality test must be conducted in Austria prior to sale of the wine.

Wine labels must show the origin of the wine, the amount of sugar and alcohol indicated as dry, semi-dry, sweet or semi-sweet, and the name and address of the Austrian importer.

Labeling requirements for distilled spirits are handled by the Ministry of Agriculture. Exporters to Austria should contact the Ministry of Agriculture prior to importation to ensure that all labeling requirements are met.

Beer labels must show the amount of flavorings in weight percentage, amount of alcohol in volume percentage, and conditions for storage.

The Value Added Tax is 20%. Other duties and taxes may apply and vary based on the type of alcohol beverage.

The regulations governing the importation of wine, beer and other alcohol beverages are implemented and enforced by the Agriculture and Livestock Service (SAG) and their laboratories of analysis.

Ministry of Agriculture
Agriculture and Livestock Service (SAG)
Department of Agricultural Protection
Sub-Department of Alcohols and Vineyards
Avenida Bulnes 140, Second Floor
Santiago, Chile

No import licenses or permits are required for the importation of alcohol beverages.

Upon arrival in Chile, a sample of the product is taken for submission to physical and chemical analysis to verify the fulfillment of requirements such as potability and other characteristics. This analysis is also required for domestic wine, beer, and other alcohol beverages.

The results of the physical and chemical analysis remain valid for one year, thus new sampling and analysis are not required for other shipments during this period.

In order to fulfill the minimum requirements, the label should indicate the product’s:

Tax	Wine	Beer	Distilled Spirits
Value Added Tax (IVA)	18%	18%	18%
Additional IVA	15%	15%	30%
General Tariff Rate	11%	11%	11%

Colombian Institute of Technical Norms (ICONTEC)
Cra. 37
No. 52-95 de Santafe de Bogota, Colombia

Ministry of Health
National Institute for Vigilance over Medication and Food (INVIMA)

A Sanitary Registration is required for all alcohol beverages (beer, whisky, brandy, vodka, gin, tequila, wine, sparkling wine, aperitifs, etc.) imported into Colombia. The registration must include the following:

- Name or business name along with the complete address of the person or company soliciting the sanitary registration to import and sell alcohol beverages;

- Name of the product to be imported, name of the manufacturer and location of the manufacturer;

The application for sanitary registration must be accompanied by the following documents:

-A certificate issued by the authority over sanitary matters in the country in which the exporter is located stating that the product is authorized for human consumption and is available for sale in the exporting country;

-Certificate of analysis of the product issued by the official laboratory of the country of origin;

-Certificate which states that the product came directly from the manufacturer or, in the absence of such a certificate, that the product came from an authorized distributor for the product, although the title of the product may remain in the name of the manufacturer;

-Three copies of the product’s label which contains the mandatory information outlined below;

-An original power of attorney especially authorized and accepted by legal authority, and a copy of the applicable public law dealing with powers of attorney;

-If the importer is a corporation or partnership, a copy of the certificate of incorporation/partnership and other documents attesting to the existence and legal standing of the importer;

-Two 750 ml samples or six 330 ml bottles for the purpose of quality control analysis.

When this documentation is presented, subject to change, study and revision, a sanitary registration may be granted which terminates after a period of 10 years.

Imported alcohol beverages must strictly comply with the sanitary and technical standards issued by the Ministry of Health, Colombian technical standards NTC (official requirements) or, in their absence, with the standards of the country of origin, and remain subject to inspection, oversight and control by the INVIMA, or by competent territorial sanitary authority, who at any time may apply safety or preventative measures, as sanctioned in their jurisdiction.

"EL EXCESO DE ALCOHOL ES PERJUDICIAL PARA LA SALUD", (Ley 30 de 1986), which must occupy 10% of the label area.

"PROHÍBESE EL EXPENDIO DE BEBIDAS EMBRIAGANTES A MEMORES DE EDAD", (Ley 124 de 1995)

Told- og Skattestyrelsen
(Directorate of Customs)
Østbanegade 23
DK-2100 Copenhagen Ø.

Importation of alcoholic beverages must have approval from and be registered with the Danish Directorate of Customs. The application must be accompanied by detailed drawings of the storage area. A bond in the amount of at least DKK 200,000 is required by Danish Customs. In return, the premises will be considered a duty free area.

Importer must file a customs declaration which must be accompanied by a certificate of origin. IN the case of wine, it also necessary to produce a VI-1 containing a certification and an analysis. Wines imported in containers holding no more than 4 liters are exempt from the VI-1 requirement.

Because the system allows for bonded duty-free warehousing on the premises of the importer, there are virtually no import procedures at the point of entry. Procedures are limited to the customs authorities issuing a statement of import specifying the type and quantity of the imported merchandise . The importer's account with Danish customs is settled monthly based on quantities subject to duties that were released for consumption.

For liquor, the label must include the type of product, the name and address of the importer, and the alcohol strength in percent of volume. The information must be at least 3mm in height. The labeling of red, white and rose wines are governed by EC regulations. For sparkling wines, dessert wines, vermouth, etc., the label must show the type of product, country of origin, importer/bottler, and quantity. Beer labels must include the name of the brewery or importer, the type of product, the duty category, volume, and additives, including coloring matter and sweeteners.

A 25% value added tax is levied on all goods sold in Denmark and must be added to the taxes outlined below.

Beer - Beer with an alcohol content of less than 2.8% is free of tax. Beer with a content of alcohol above 2.8% is taxed according to the gravity of the beer prior to fermentation and measured in % Plato.

Duty Class	Gravity % Plato	Rates of Duty -DKK per hl. (100 liters)
1	under 11%	268.50
2	above 11% - 14%	345.75
3	above 14% - 18%	460.75
4	above 18% - 22%	510.25
5	above 22%	27.00 per % Plato

Wine - There is a tax on wine and fruit wine etc. with an alcohol content above 1.2% and under 22%.

Duty Class	Gravity % volume	Rates of Duty - DKK per hl. (100 liters)
1	above 1.2% - 6%	4.50
2	above 6% - 15%	7.05
3	above 15% - 22%	10.55

Commodities with an alcohol content above 22% are taxed as liquor. Commodities under the KN-codes (Danish customs codes for commodity declaration) 2204 - 2206 and a pressure in excess of 3 bar at 20°C, has a surcharge of DKK 3.50 per liter.

Commodities of glass, plastic, etc. for the above-listed commodities are taxed according to their size.

National Product Control Agency for Welfare and Health
(Sosiaali- ja terveydenhuollon tuotevalvontakeskus)
P.O. Box 210
00531 Helsinki, Finland

Alcohol beverages may be imported for commercial purposes by the State Alcohol Monopoly and by a holder of a wholesale, production or serving licence. Alcohol beverages containing max 4.7% vol may be imported by the holder of a retail licence for such beverages.

The required labeling information is in line with the European Union requirements.

Beer exceeding 2.8% vol	1.7 FIM/cl ethyl alcohol
Wine 2.8% vol - 5.5% vol	8.0 FIM/liter
Wine 5.5% vol - 8.0% vol	13.0 FIM/liter
Wine exceeding 8.0% vol	17.0 FIM/liter
Intermediate products max 15% vol	30.0 FIM/liter
Intermediate products max 22% vol	50.0 FIM/liter
Spirits 2.8% vol - 10% vol*	2.65 FIM/cl ethyl alcohol
Other spirits	3.0 FIM/cl ethyl alcohol

* From customs tariff 2208

The Value Added Tax (VAT) is 22%. In addition, there is a tax for beverages bottled in a retail packing of 4 FIM/liter. If the packing is part of a recycling system approved by the Ministry of Environment, the additional tax is 1 FIM/liter when the packing can be used as raw material and 0 FIM/liter when it can be filled again.

(Federal Institute of Agriculture and Food)
Bundesanstalt für Landwirtschaft und Ernährung (BLE)
Adickesallee 40
D-60322 Frankfurt am Main

(Federal Spirits Monopoly Administration)
Bundesmonopolverwaltung für Branntwein
Friedrichspring 35
D-63069 Offenbach

Wine, sparkling wine, flavored wines, flavored wine beverages, flavored wine cocktails, beer, and spirits are controlled products. The Federal Ministry of Food, Agriculture, and Forestry has basic jurisdiction over wine and sparkling wines, flavored wines, flavored wine beverages, flavored wine cocktails; in accordance with food and drug laws, the Federal Ministry of Health is responsible for beer and spirits. Customs and consumer tax provisions relating to these products are the responsibility of the Federal Ministry of Finance. In addition, the import of wine and sparkling wine is subject to EC regulations.

A license is required for the import of wine and sparkling wine from non-EU countries. In general, a permit is not required for the import of spirits, however, some conditions may apply. Contact the Federal Spirits Monopoly Administration for additional information. No licenses or import permits are required for beer, flavored wines, flavored wine beverages, or flavored wine cocktails.

In accordance with EC regulations 3590/85 (Official Journal of the European Communities, no L 343, p.20) and 2390/89 (Official Journal of the European Communities, no. L 232, page 7) , and import document (VI1) is necessary to import wine and sparkling wine into Germany from non-EU member states. All German laws and regulations and EC regulations cited are to be applied as amended.

Bourbon is additionally subject to customs tariff preference rates, provided the shipment is accompanied by a certificate of origin. No comparable documents are necessary to import beer and other spirits.

Advance samples are not required for importation. The customs agencies control the import of wine, sparkling wine, flavored wines, flavored wine beverages, and flavored wine cocktails through spot checks.

Wine, sparkling wine, flavored wines, flavored wine beverages and cocktails, and spirits which are imported from non-EU countries are subject to special labeling regulations. The following regulations are to be observed:

Articles 25-44 of EC regulation 2392/89 (Official Journal of the EC, no. L 232, p.13)

In the case of wine, sparkling wine, flavored wines, flavored wine beverages, and flavored wine cocktails, the following German regulations are to be observed as well:

Sections 30-50 of the Regulation Implementing the Wine Law of May 9, 1995 (Federal Law Gazette, vol. I, p. 630)

Sections 32-38 of the Wine Monitoring Regulation of May 9, 1995 (Federal Law Gazette, vol. I, p. 655)

Beyond the specific EC provisions, the applicable German food and consumer safety regulations must be observed in the labeling of beers and spirits. For the most part, they are:

-The Food Labeling Regulation of September 6, 1984 (Federal Law Gazette, vol. I, p. 1222)

-The Bulk Labeling Regulation of June 23, 1993 (Federal Law Gazette, vol. I, p. 1022)

-The Prepackaged Goods Regulations, as amended in the disclosure of March 8, 1994 (Federal Law Gazette, vol. I, p. 451); and

-The Additive Registration Regulation of December 22, 1981 (Federal Law Gazette, vol. I, p. 1633).

All information appearing on labels of alcohol beverages must be examinable and cannot be misleading.

A 15% value added tax, along with customs duties, is levied on the concerned beverages. In addition, special consumers taxes are charged, except in the case of wine.

The Dutiable Commodities Administration (ODCA)
Customs and Excise Department
Room 211 Harbor Building, 2/F
38 Pier Road, Central
Hong Kong

A license is required for the importation of alcohol beverages. It is open to anyone over the age of 18 years. For companies, a business registration certificate is required. Applications can be made at the ODCA.

Commercial invoice, freight document, insurance policy and premium note, and age certificate (for brandy and whisky only).

A "removal permit" is required for each importation of liquor. Upon presentation of the removal permit to freight forwarder/customs officer at the point of import, the importer can clear his shipment. A sample may be drawn for analysis at the point of release by a customs officer.

The only requirement is to indicate the percentage of alcohol content on the label.

Type of Liquor	Rate
Liquor with an alcohol strength of more than 30% by volume, measured at a temperature of 20°C	100%
Liquor, other than wine, with an alcohol strength of not more than 30% by volume, measured at a temperature of 20°C	30%
Wine	60%

The value for assessment of duty will be an open market price, including the value of the right to use any patent, design or trade mark with respect to the goods, (including the value of any royalty or license fee), commission and all other costs, charges and expenses incidental to the sale of the goods.

Regulation of the importation of alcohol beverages and collection of VAT and duties:

An import license is required for wine being imported from outside the European Union. The license is available from the Department of Agriculture, Food and Forestry for a nominal deposit which is refundable when the licence is exhausted or the wine imported. This document must be presented to an Officer of Customs and Excise at the port where the wine is imported. There are no requirements or restrictions on the availability of the license.

Customs may take samples for testing. No separate sample is required to be presented by the importer. Shipments may be consigned directly into tax warehouses. Customs duty (CCT) is payable on landing the port.

Spirits	Not exceeding 5.5% vol	£15.65
	Exceeding 5.5% vol	£21.75

Still wine and made wine:	Not exceeding 5.5% vol	£.7166
	5.5% - 15% vol	£2.1501
	Exceeding 15% vol	£3.1197

Sparkling wine, sparkling made wine and champagne:	Not exceeding 5.5% vol	£.7166
	Exceeding 5.5% vol	£4.3002

Still Cider and Perry	Not exceeding 6% vol	£.3503
	6% - 8.5% vol	£ 1.5159
	8.5% - 15% vol	£ 2.1501
	Exceeding 15%	£ 3.1197

Sparkling Cider and Perry	Not exceeding 6% vol	£.3503
	6% - 8.5% vol	£1.5159
	Exceeding 8.5%	£4.3002

Beer		£15.65 per hectoliter percent alcohol by volume

There is a CCT tax rate which may vary and a VAT tax on all alcohol beverages.

Ministereo dell Agricoltura e Foreste (Ministry of Agriculture and Forestry)
Direzione Generale Produzione Agricola
Via XX Settembre, 20
00187 Rome, Italy

Ministero del Commercio con l’Estero (Ministry for Foreign Trade)
Direzione Generale Import/Export - IV Divisione
Viale America, 341
00144 Rome Eur, Italy

Ministero dell’Industria, del Commercio e dell’Agrigianato
(Ministry of Trade, Industry and Crafts)
D.G.P.I. - Div. XIV
Via Vittorio Veneto 33
00187 Rome, Italy

Ministero delle Finanze
Dipartimento delle Dogane e delle Imposte Indirette
Direzione Generale
via Mario Carucci n. 71
00143 Rome, Italy

Ministero della Sanita (Ministry of Health)
Direzione Generale Igiene Degli Alimenti e Nutrizione
Palazzo Italia
00144 Rome, Italy

An import license is required from the Ministry of Foreign Trade for the importation of beer and wine.

Commercial invoice with required information as outlines in EC Council Regulation No. 355/79. In the case of beer, a certificate specifying results of various lab tests.

In the case of distilled spirits, a certificate of authenticity testifying that the spirits conform to Italian law is required. This certificate is issued by the Bureau of Alcohol, Tobacco and Firearms.

Commercial invoice and labels are inspected at the point entry. For beer, a certificate of analysis results must accompany the product. Duties and taxes are paid as the final import clearance requirement.

Import duties are to be paid as per EC Regulation number 2658/87, of the Council of July 23, 1987, and subsequent amendments. The current duty rates for importation of beer are in proportion to the quantity of the imported product.

PRODUCT	BORDER TAX	VALUE ADDED TAX
Beer	2,710 lire per hectoliter and per degree of Plato of finished product at 20°C	20%
Sparkling and non sparkling Wine	none	20%
Fermented beverages other than Wine and Beer	none	20%
Intermediate Alcoholic products	96,000 lire per hectoliter of finished product	20%
Alcohol	1,249,000 lire per anhydrous Hectoliter at 20°C	20%

National Tax Administration Ministry of Finance
Taxation Office, Liquor Division Customs and Tariff Bureau
Tel: 03-3581-4161 Customs Clearance Division
Tokyo 03-3216-6811 Tokyo 03-3472-7001
Osaka 06-941-5331 Osaka 06-576-3005

A license is necessary to deal in alcoholic beverages. This license can be obtained from the Chief of the local National Tax Office.

Shipments of alcoholic beverages should be accompanied by an import declaration and invoice. The documents should include a detailed statements relating to freight, insurance and packing, price list of goods, and any document pertaining to the contract for the goods between the consignor and the manufacturer or seller, and the country of origin.

Any person importing alcoholic beverages shall make declaration to the Director-General of Customs. Items to be included in the declaration should state all marks, numbers, description and value of the goods. Place of origin and shipment. Name of the registered mark of the vessel or aircraft on which the goods were loaded. The location where the goods will be stored and any other references used to identify the merchandise.

Any distributors who intend to import alcoholic beverages must attach a label on each bottle, which indicates importer’s name and address, volume, kind of alcoholic beverage and proof.

Tariff: Duty is based on quantity for whisky, brandy, liqueurs, and most other distilled spirits. For beer, wine and gin duty is based on value or quantity whichever is less.

Liquor tax: Liquor tax is based on quantity and proof for Sake, whisky, brandy and liqueurs. For beer and wine, the liquor tax is based on quantity.

Sales tax: 3% of consumption tax is based on the total value of declaration, tariff and liquor tax.

Only companies legally registered in Latvia are allowed to import any alcohol beverages (beverages containing more than 1.5% of ethyl alcohol) into the territory of Latvia

A special import license must be obtained from the Board of Excise Goods by the company registered in Latvia who has concluded a distribution agreement with the foreign manufacturing and/or distribution company. The contract must be accompanied by documents certifying the legal status of the foreign company, a quality certificate for imported goods and samples of the goods and labels.

Alcohol beverages undergo the usual customs procedures. Each shipment must be accompanied by a quality certificate issued by the manufacturer and 1.5 - 2.0 liters of imported beverages must be sent to the State Center for Environmental Health for quality control.

Labels must contain the name of the product and information about the strength and volume. Special excise marks (can be received after paying excise tax) must be placed on each bottle while in the customs warehouse.

A Value Added Tax of 18% must be added to all products and services sold in Latvia. VAT and excise taxes are charged regardless of the origin of products.

Customs & Excise Administration
26 Place de la Gare
P.O. Box 26
L-2010 LUXEMBOURG

An AGRIM Import certificate is required for the importation of wine products. This certificate must be obtained by the importer at Customs & Excise Administration prior to customs clearance.

Generally, importers have customs clearance handled by import agents. The document required by the customs office is the "Document Unique EC." Two samples are required when more than 1000 liters of an alcoholic beverage is imported.

Mandatory information is that required by EC regulation No. 355/79. No specific format is required.

Secretaria De Comercio y Fomento Industrial (SECOFI)
Alfonso Reyes No. 30
Col. Condesa
06140 Mexico, D.F.

Secretaria De Salud
Direccion De Bienes Y Servicios
Alvaro Obregon No. 121
Co. Roma
06700 Mexico, D.F.

Standard import documentation required. No special forms are required for the importation of alcoholic beverages. Three copies of the commercial invoice is needed and should be in Spanish or accompanied by a translation.

To import alcoholic beverages, you must request on your company’s letterhead a Sanitary Importation Notice (Aviso Sanitario de Importatación), and submit it to the corresponding Mexican customs office along with your entry form (pedimento aduanal), including copies of a Sanitary Certificate or a Certificate of Free Sale issued by the appropriate sanitary authority in the country of origin; or an analysis of said imports, according to that established in the Manual for the Importation of Merchandise Subject to Sanitary Control of Goods and Services, published in Mexico’s Federal Official Gazette (Diario Oficial) on June 19, 1992.

Guidelines for the labeling requirements and sanitary specifications for alcoholic beverages are contained in the Law of General Health, the Regulation of the law of General Health in regard to Sanitary Control published in Mexico’s Federal Official Gazette on January 18, 1988, and in the Mexican Official Standard NOM-142-SSA1-1995, Goods and Services "Alcoholic Beverages: Sanitary Specifications, Sanitary and Commercial Labeling". Labels must include the following information:

Name or commercial trademark of the product
Name or generic designation
Quantity declaration in accordance with NOM-030-SCFI-1993:Commerical Information-Quantity in Label, Specifications
Legend identifying the country of origin on the product
Name and business address of importer
Net contents in metric
Warning in Spanish: "El abuso en el consumo de este producto es nocivo para la salud" (Abuse of this product is bad for your health)
Alcohol content (disclosure of percentage in volume at 20° C, using the abbreviation % Alc. Vol:)
Lot
List of ingredients preceded by the word "Ingredientes", only on labels of prepared alcoholic beverages and cocktails

Alcoholic beverages bottled prior to importation must carry the labeling information in Spanish without prejudice to other languages displayed on such label. When, this is the case, the information should appear at least in the same size and typographical proportion and displayed in similar fashion.

Alcoholic beverages with aspartame must display on the container or label the legend "Fenilcetonúricos: Contiene fenilalanina".

An ad valorem duty (AVD) of 20%, based on the CIF (cost, insurance, and freight) value is collected on most bottled alcoholic beverages. In addition, a customs processing fee (CPF) of .6% is assessed on the CIF value. A 15% value added tax (VAT) is then assessed on the cumulative value of the AVD, the CPF and the CIF.

Instituto da Vinha e do Vinho (IVV)
Rua Mouzinho da Silveira No. 5
1250 Lisbon, Portugal

Economic agents who engage in the marketing of viticultural products must register with the Instituto da Vinha e do Vinho (IVV).

"Decreto" No. 46868 of February 10, 1986: Engaging in the Activity of Importation;

"Portaria" No. 5225-a/96 of September 30, 1996, and EC Regulation No. 2238/93 of July 26, 1993: Marketing of Products Obtained Outside the National Territory;

Appropriate accompanying documentation always should be used in the transport of viticultural products. This documentation should be forwarded to the IVV by the second business day following the arrival of the shipment. Registers indicating the arrival and departure of shipments of viticultural products should be maintained.

Transactions for importation of viticultural products must be communicated to the IVV at least 48 hours before the arrival of the shipment and include the name of the product to be imported, the quantity, the country of origin, the location and date of the expected arrival of the shipment, the name of the entity responsible for the marketing of the product, and the location at which the IVV may collect samples in order to execute its control function.

Products acquired from outside the national territory which are packed in containers of a capacity equal to or less than 60 liters with non-replaceable seals must bear additional seals issued by the IVV. Without these seals, the product may not be offered for sale on the retail market. The merchant may obtain the IVV seals at the regional offices of the IVV upon the completion of the IVV’s compliance review of the labels.

The vendor guarantees that the products comply with V & S analytical specifications. The requirements are based on the stipulations of the Swedish Food Administration and OIV, and legislation applying to the country of origin. Samples should only be submitted on the request of V & S.

The label must state the true alcoholic strength in percent by volume, as well as the minimum fluid content in milliliters. Labels on beer should state the alcoholic strength by weight, as well as the Roman numeral "III". If the beer contains antioxidants, dye stuffs, preservatives, or sorbitol, it must be shown on the label.

BEER: Excise tax on beer is 1.45 SEK per liter degree of alcohol (less than 2.8 % alc. is 0).

There is a general ban on the import of flavored spirits with an alcoholic strength of more the 60% by volume.

A. Identity of Control Agencies

Division des importations et des exportations (DIE)
(Imports/Exports Department)
Zieglerstrasse 30
3003 Bern

Régie fédérale des alcools (RFA)
(The Federal Alcohol State-owned Company)
Länggassstrasse 31
3009 Bern

Office fédéral de l'agriculture (OFAG)
(Federal Bureau of Agriculture)
Mattenhofstrasse 5
3003 Bern

Product	Notes and Exceptions	Relevant Authority	Importation Licence
Cider and Perry	1) within the tariff quota 2) out of the tariff quota: a) gross quantity under or of 20 kg b) gross quantity above 20 kg	OFAG	1) yes 2a) no 2b) no
Wines	1) natural wines and grape musts imported within and out of tariff quota 2) sparkling wines 3) soft wines, specialties and "mistelles"	DIE	1) yes 2) no 3) no
Spirits	1) wine or rum and sugar cane brandies: a) alcohol content per volume above 78.1% b) others 2) whiskies, gins, vodka and other brandies: a) alcohol content per volume superior at 75.1% vol b) others 3) non denatured ethylic alcohols having an alcohol content per volume of less than 80% vol: a) gross up to 5 kg by mail or with travelers b) others 4) grape juice, concentrated, with alcohol added: a) gross quantity under or of 20 kg b) gross quantity above 20kg	RFA RFA RFA DIE	1a) yes 1b) no 2a) yes 2b) no 3a) no 3b) yes 4a) no 4b) yes
Beer, vermouth, liquors, other alcoholic beverages	Unrestricted importation		no

C. Required Documentation

Wines
A certificat d'origine ou de provenance (certificate of origin or provenance), delivered or accepted by the relevant departments of the producing country, is required.

Spirits
A certificate d'origin from the relevant department of the originating country when required by that country.

a. The specific designation: such shall not be replaced by neither a trademark or brand name, nor a whimsical designation.

c. Date; for alcoholic beverages having an alcohol content under 7% vol, mention of the minimal life span is mandatory ("à consommer de préférence avant le ..." [drink preferably before ...], if the day is mentioned, "à consommer de préférence avant fin ..." [drink preferably before the end of ...] in other cases).

d. The name or corporate name of the producer, importer, packager or seller as well as his address;

e. The producing country if not otherwise identifiable through the specific designation or the address required by "d";

f. "Contient de l?alcool" (Containing Alcohol), for nutrition products containing more than .5% of ethylic alcohol mass;

g. The alcohol content with the symbol % vol, for beverages containing more than .5% vol in ethylic alcohol; the tolerance margin is of .5% vol;

h. Mention of the food product physical condition or of the treatment it underwent (i.e. powdered, freeze-dried, concentrated, smoked, pasteurized), when not mentioning such might lead to misrepresentation;

i. "traité aux rayonnements ionisants" (treated by ionizing rays) or "irradié" (irradiated), when the product had been subjected the such same treatment.

k. "produit OGM" (product OGM), for food products, additives or technologic auxiliaries which are genetically modified organisms or issued of such organisms; are exempt products separated from the organism or purged of such (i.e. chemically definable substances);
i. Instructions for use; if not mentioning such shall prevent the product from being used as intended;

m. Mention allowing batch identification; Identification of batch shall be preceded by the letter "L", except when clearly distinguishable from other label mentions.

Any mention mandatory on food product labels shall be printed quite visibly and in such way to be easily legible, and indelible and redacted in at least one official language (French, German or Italian); when redacted in another language, labels shall be completed with appropriate mentions in an official language, if in lack thereof, consumer could be inadequately informed or misled about the food product.

2.1 Wines
For wines, general label requirements apply, except for the following indications:

a. specific designation:
- wines with label of origin: geographic origin or specific designation "vin" (wine);
- wines mentioning their provenance;
-- specific designation "vin de table" (table wine);
-- specific designation "vin de pays" (country wine) with mention of the geographic provenance added, if the grape production is limited;
- wines without label of origin or provenance mention: specific designation "vin" (wine)
- sparkling wines: specific designation "vin pétillant gazéifié" or "vin perlé gazéifié" or "vin mousseux gazéifié" (aerated sparkling wine) if treated with carbon dioxide added.

b. the name or corporate name as well as the address of the grower, cellar keeper, merchant, importer, bottling company or seller;

c. the producing country, except when recognizable through the specific designation;

d. "vin hybride" (hybrid wine), if the wine is partially or totally based on hybrids;

e. the above required mentions plus the alcohol content and, if necessary, the mention "traité aux rayonnements ionisants" (treated with ionizing rays), the mention "produit OGM" (OGM product) and of the indication regarding the batch.

Mention of the harvest year is only allowed if at least 85% of the wine comes from grapes harvested during the specified year.

Mention of the name of one or several vineyard varieties shall be allowed only if at least 85% of the wine comes from grapes of the mentioned vineyard variety or varieties. If several vineyard varieties are mentioned, such shall be in decreasing weighting importance.

For the sparkling wines (vins mousseux), required mentions imposed to all alcoholic beverages shall be completed, depending on the residual sugar content per liter, with the following indications:
-"extra-brut"    from 0 to 6 grams
-"brut"    under 15 grams
-"extra-sec" (extra-dry) from 12 to 20 grams
-"sec" (dry)   from 17 to 35 grams
-"demi-sec" (half-dry) from 33 to 50 grams
"doux" (mild)   above 50 grams

For other wines, the following mentions shall be added, depending on the residual sugar content per liter:
-"sec" (dry)     under 4 grams
-"demi-sec" or "légèrement doux"
(half-dry or slightly mild) from 4 to 12 grams
-"demi-doux" (half-mild)   above 12 grams and under or of 45 grams
-"doux"     above 45 grams

For beers, the general requirements apply, except for the following indications:

b. depending on the wort content, the following mentions might also be printed:
- bière normale (regular beer)   from 10 to 12 % mass
- bière spéciale (special beer)    from 11.5 to 14% mass
- bière forte (strong beer)    at least 14% mass
- bière légère (light beer)    Under 3% vol of alcohol
- bière pauvre en hydrates de carbone
(Beer poor in carbohydrates)   no more than 7.5 grams of carbohydrates and no more than 4.5% vol of alcohol

For beers poor in carbohydrates, the original wort content shall be between 8 to 9 % mass. Cloudy beers produced according to a special process shall have such appropriate mention on the label.

For spirits, general rules of required labeling apply except for the following indications:

a. Specific designation: "esprit de ..." (spirit of + name of the used fruit) when berries or other fruits brandies are obtained by soaking entire non fermented fruits in drinkable alcohol, followed by distillation.

b. Additional indications: vintage or age: the youngest alcohol component is mentioned as "vieux" (old), only if it is at least one year old.

For other alcoholic beverages (cider, fruit wines, fermenting seed fruit juices, beverages based on fruits or fruit wines), general rules of required labeling apply, except for the following indications:

a. the specific designation: "cidre mousseux" (sparkling cider): at least 4 g of carbon dioxide per liter obtained through natural fermenting;
"cidre mousseux additionné de gaz carbonique" (sparkling cider with carbon dioxide added): 4 g or more of carbon dioxide per liter obtained through natural fermenting;

Added to the specific designation, shall be printed "partiellement fermenté" (partially fermented) if the relative density (20/20) of a cider is above 1.005, corresponding to a inverted sugar content of 9 to 11 grams per liter.

For the sparkling cider (cidre mousseux), rather than "partiellement fermenté" (partially fermented), the following designations might be printed:

- brut     for a residual sugar content under 10 grams per liter
- extra-sec (extra-dry) for a residual sugar content between 8 and 20 grams per liter
- sec (dry)   for a residual sugar content between 17 and 40 grams per liter
- demi-sec (half-dry) for a residual sugar content between 37 and 65 grams per liter
- doux (mild)   for a residual sugar content above 65 grams per liter

For the diluted cider (cidre dilué), the specific designation shall mention any addition of carbon dioxide when the total carbon dioxide content is of 4 g/liter or above. "partiellement fermenté" (partially fermented) shall also be printed when the relative density of a diluted cider is above 1.005, corresponding to a inverted sugar content of 9 to 11 grams per liter.

For the fermenting seed fruit juices (jus de fruits à pépins en cours de fermentation):
a. for the pasteurized fermenting fruit juices (jus de fruits en cours de fermentation pasteurisés), the specific designation shall be added with the word "pasteurisé" (pasteurized);
b. addition of carbon dioxide shall be mentioned, if the carbon dioxide content is of 4 grams per liter or above;
c. alcohol content: shall be replaced with the words "contient de l?alcool" (contains alcohol) for the non pasteurized fermenting seed fruit juices (jus de fruits à pépins non pasteurisés en cours de fermentation).

For fruit wines (vins de fruits), the following special rules apply for:
a. the specific designation: "vin de fruits mousseux" (sparkling fruit wine) if the carbon dioxide content obtained through natural fermenting reaches at least 4 grams per liter;
"vin mousseux de... (fruit or berry, i.e. apple, strawberry) additionné de gaz carbonique" (sparkling wine of ... with carbon dioxide added): when carbon dioxide has been added and if its content is of 4 grams per liter or above.

Added to the specific designation, shall be printed "partiellement fermenté" (partially fermented) if the relative density (20/20) of a fruit wine is above 1.005, corresponding to a inverted sugar content of 9 to 11 grams per liter.
b. additional indications: "obtenu à partir de X% de jus de baies (i.e. strawberries) or de jus de fruits (i.e. apples)" (obtained from X% berry or fruit juice), if the fruit wine was obtained from diluted berry or fruit juice.

For sparkling fruit wines (vins de fruits mousseux), in lieu of "partiellement fermenté" (partially fermented) the following designations might be printed:

Please contact the Alcohol Import-Export Branch for a copy of the 1998 Swiss Excise taxes which is available in French.

For 1998, a total of 1,700,000 hectoliters of red and white natural wines might be imported up to the tariff quota limit. The tariff quota applied to the red natural wine is fixed at 1,530,00 hl and the one for the white naturel is fixed at 170,000 hl.

The tariff quota for red wines is exploited on a first come first served basis upon submission of custom papers = "leverage procedure"

As soon as a tariff quota runs out, imports are cleared according to the out of quota ratio (THCT).

Taiwan Tobacco & Wine
Monopoly Bureau (TTWMB)
4,1 sec.Nan-Chang Road
Taipei, Taiwan, R.O.C.

An import license issued by BOFT is required for the importation of beer, wine, wine coolers, and spirits.

A certificate of origin issued by the government of the chamber of commerce of the country of origin is required for beer, wine, wine coolers, and spirits.

The Monopoly Tax must be paid before the goods are released from customs. Customs has the right to examine all goods to ensure that they correspond to the details on the "entry." The "entry" is an official form on which the description, value, quantity, Monopoly Tax and various other details about the goods are declared. It is normally accompanied by supporting documents such as copies of invoices and packing lists. Samples are not generally required prior to importation.

Except the TTWMB monopoly certificates, all alcohol beverages must bear labels with the following:

Spirits:Type of commodity, alcohol content, net capacity, name of the bottler and name of the importer.

Traditional Asian Spirits, Liqueurs or Preparations made from sorghum or rice cannot be imported.

The excise stamp (tax strip) obtained from the State Tax Inspection of Ukraine, affixed prior to shipping is required for all alcohol beverages, with the exception of beer. All taxes must be paid before the imported products reach the territory of Ukraine.

The importation on the terms of consignation as well the use of customs license warehouses for alcohol beverages are prohibited.

The Customs Service has the right to provide the expertise of the shipment if the Customs officer is in any doubt of the quality of alcohol beverages.

Ministry of Agriculture, Fisheries and Food
Food and Drink Industry Division ‘C’
10 Whitehall Place East
LONDON SWIA 2HH

Intervention Board Executive Agency
External Trade Division
Lancaster House
Hampshire Court
Newcastle-upon-Tyne
NEE AYE

An import license is required for the importation of non-community wine over 3000 liters. No license is required for beer or spirits.

A certificate of age is required for spirits. A VI document is required for wine shipments that exceed 60 liters.

Duty and other charges due must be paid before the goods are released from Customs. Customs has the right to examine all goods to ensure that they correspond to the details on the "entry." The "entry" is an official form on which is declared the description, value, quantity, rate of duty and various other details about the goods. It is normally accompanied by supporting documents such as copies of invoices, and packing lists. The entry document is a Form C88 the "Single Administrative Document - SAD". Samples are not generally required prior to importation.

Duty is charged upon wine, cider, and perry according to alcoholic strength and/or quantity. Beer duty is charged upon the quantity and original gravity. Spirits duty is charged according to the liters of pure alcohol contained in the goods.

A Value Added Tax is charged at the rate of 17.5% and is calculated on the price paid plus freight, insurance, duty, etc.

Bureau of Alcohol, Tobacco and Firearms
650 Massachusetts Avenue, NW
Washington, DC 20226

Anyone wishing to import alcohol beverages into the United States for the purpose of resale must first obtain an "Importer’s and/or Wholesaler’s Basic Permit." In order to obtain a basic permit, an importer must maintain and staff a business office in the United States. A separate import license is not required if a commercial arrangement is established with an existing licensed importer within the U.S.

In addition to the basic permit, an importer must obtain a Certificate of Label Approval prior to importation. For some specific alcohol beverages, a sample must be submitted to ATF for laboratory analysis prior to importation. Certificate of Age and/or Origin are required in the U.S. only when they are required by the country of origin for the specific product.

Individual State requirements may exist in addition to Federal requirements. Importers should contact each State’s liquor control authority prior to operating.

In cases where lab analysis is required, importers of alcohol beverages are required to submit a cover letter (on their letterhead) to the Product Compliance Branch of the Bureau of Alcohol, Tobacco and Firearms requesting pre-import approval. It must be accompanied by documentation of the method of manufacture and a list of every ingredient used in the production of the product. The documentation must be on the foreign producer’s letterhead and signed and dated by an official of the manufacturing company. Though sampling is not required for all imported alcohol beverages, under certain circumstances, a sample may be required in conjunction with pre-import approval.

Distilled spirits imported in bulk containers of a capacity of more than one gallon may be withdrawn from Customs custody only by persons to whom it is lawful to sell or otherwise dispose of distilled spirits in bulk. Bulk or bottled shipments of alcohol must be accompanied by a Bill of Lading or invoice showing the name of the consignee, the nature of its contents, and the quantity contained.

Please note that the following labeling information does not constitute all the labeling requirements and should be used only for informational purposes. More specific information should be obtained prior to labeling alcohol beverages for distrbution. The pertinient regualtions can be accessed through our website.

In order to satisfy the requirements of a Certificate of Label Approval, all alcohol beverage labels must include the following information:

Excise and Special Occupational Taxes [Note: holders of Importer’s or Wholesaler’s Basic Permits must pay an annual Special Occupational Tax in addition to any excise tax liability that may be incurred. Contact the National Revenue Center or your nearest ATF office for further information.

BUREAU OF ALCOHOL, TOBACCO AND FIREARMS ALCOHOL IMPORT/EXPORT BRANCH

INTRODUCTION