Originally Posted by
PTahCha
Actually, to further clarify, for US customs, it's the volume of alcoholic beverage, not alcohol content. Unlike the UK, US customs does not distinguish between beer, wine, or spirits for duties purposes.
To further further clarify, it is the volume that triggers the duty. It is the alcohol % upon which the duty is calculated. So, 2 750ml bottles of wine triggers the declaration, but .5L overlimit @14% is going to be in the centavos of duty. A bottle of wine typically would have 1/3 the duty of a bottle of distilled spirits.