Any individual bringing alcohol back into the state of Washington for personal use is responsible for paying the applicable tax on any amount over the duty free limits. There are no taxes on the first 2 liters of spirits, wine or the first 288 ounces of beer or hard cider. Taxes must be paid for amounts in excess of the above mentioned amounts. Both the Individual Importation form (LIQ277A) and its accompanying instructions, which you will need to calculate your taxes owed, are located below for your convenience.
- Individual Importation of Alcoholic Beverages Instructions
- Individual Importation and Declaration of Alcoholic Beverages in Excess of the Duty Free Imported Liquor under Federal Law (RCW 66.12.110, WAC 314-68)