Originally Posted by Eastbay1K

I've also been around a baggage carousel seeing red wine dripping about. Not mine. And fortunately didn't get on my bag.

The principal metric of the tax on the booze is how much actual alcohol you're importing, so a 35% bottle is going to be generally half the tax of a 70% one. I don't know how the formula works if you're importing booze with values that also exceed the tax free limit, say if you buy a bottle of Louie the Nineteenth Konyak in the special collector crystal bottle for $5000.