Individual Importation of Alcoholic Beverages For Personal Use

How much beverage alcohol can a private individual bring into the state of Washington for personal or household use?

From another state within the United States:

  • A person 21 years of age or over may bring up to 2 liters of spirits, wine, or hard cider; or 288 ounces of beer from another state into Washington State for personal or household use free of Washington State liquor taxes and fees.  The exemption from Washington State liquor taxes and fees is limited to once per calendar month.
  • Washington State liquor taxes and fees must be paid for amounts in excess of 2 liters of spirits, wine, or hard cider; or 288 ounces of beer.

From outside the United States:

  • A person 21 years of age or over may bring up to 1 liter of alcoholic beverages from another country into Washington State for personal or household use free of Washington State taxes or fees.
  • Washington State liquor taxes or fees must be paid for amounts in excess of 1 liter of alcoholic beverages.

Private individuals moving into Washington State or receiving alcoholic beverages through inheritance or estate settlements will be allowed a one-time exemption from the payment of the Washington State liquor taxes or fees.  Refer to the “Procedure for Household Move or Inheritance or Estate Settlements Exemption” section below.
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.

For More Information:

  • U.S. Customs and Border Protection Website:  https://www.cbp.gov/travel
  • Washington State Liquor and Cannabis Board (WSLCB) Website: www.lcb.wa.gov
  • WSLCB Enforcement Customer Service (360) 664-9878
     

Procedure for Household Move or Inheritance or Estate Settlements Exemption:
Individuals moving into Washington State, or receiving alcoholic beverages through inheritance or estate settlements, are allowed a one-time exemption from payment of Washington State liquor taxes and fees on alcoholic beverages. This includes military personnel moving into Washington State.  Alcoholic beverages can only be shipped to an individual in Washington when they are part of a household move. Alcoholic beverages must be shipped at the same time as your household goods; however they may be shipped separately.  When moving to Washington State, the WSLCB will provide you with an Individual Importation Permit that authorizes the shipment of your alcoholic beverages into Washington State.

Please email generalaccounting@lcb.wa.gov the following information for your permit:

  1. Name
  2. Email address (so permit can be emailed to you)
  3. Washington State address  that the alcoholic beverages are being shipped to
  4. Phone number
  5. Number of bottles of each type of alcoholic beverage (spirits, wine, beer and/or hard cider).

There is no limit on the number of bottles; however the alcoholic beverage(s) can only be for personal use and not for resale.  When the above information is received, your Individual Importation Permit will be e-mailed to you.  Please provide one signed copy to the shipper for clearing U.S. Customs and Border Protection (CBP).  The other signed copy is for your records.  Any federal taxes and duties from CBP are separate from the state requirements.

 

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