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.
USofA taxes alcohol not based on the purchase cost of the alcohol but on the actual total
quantity of alcohol - not on the total quantity of
liquid - in the bottle(s). So, for example, lets say you had three one-litre bottles of 40% ABV over the duty-free limit. Tax would be calculated on the 1.2 litres of total actual alcohol (and not on the 3 litres of total liquid). The rate may vary depending upon the type of spirit and I seem to recall origin of the alcohol might be a factor, too. It can get pretty complicated. But in general, the actual amount of tax due for most pax is in the small single dollar amounts and not worth the time of the customs officers to assess and they just tell you move along.
If, however, they suspect the alcohol is not for personal consumption but is being imported to be resold - well, then they frequently use their discretion to make it worth their time to assess the tax.