Originally Posted by
CMHFlyerOH
Never been charged 3% here. I don't think they ever really bother when traveling via air since you can't ever bring that much in anyway. Might be different thought if you were bringing in 12 bottles of 1864 Madeira at $1200+ per bottle.
You are mixing the personal exemption for total imports limit with the alcohol in excess of 1L limit. Not declaring (my $ value) a case of that Madeira could result in a hefty fine and forfeiture. Declaring a case of "whatever wine" won't.