Originally Posted by
LegalEagle
The more interesting issue is consumption of duty free liquor on board. On a recent trip back stateside from Cancun, I consumed half of one of my bottles of tequila by simply sticking the neck thru the "bonded" bag that you are given when boarding. Is this a customs violation?
No, because while on board and in the air on an internationl flight, you are consuming outside of any country's jurisdiction that could levy taxes/duty. The whole idea of "duty free" sales is that you are obtaining something that is not subject to taxes/duty because you immediately export it upon receiving it, and do NOT consume it in the country where you purchased it.
Upon arrival, you would still owe tax/duty on the FULL value of the bottle, even if half of it were empty. If you prefer to discard the bottle and forfeit its remaining contents before customs inspection (or on board), you would not owe any taxes/duty because you would not be bringing it into the country.