Importing Alcohol into the US vs the Alcohol-Free Version

Importing alcohol into the United States runs through TTB: a federal importer's basic permit, a Certificate of Label Approval for each label, excise tax paid at the border and state licensing wherever the drink is sold. Take the same drink below 0.5% ABV and most of that alcohol machinery falls away, while the FDA side grows: an FDA food label, and a Foreign Supplier Verification Program that the alcoholic version is usually exempt from.

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Key Takeaways

• The permit and COLA belong to TTB. They apply to spirits, wine of 7% ABV or more and malt beverages, and TTB's malt beverage rules can reach an alcohol-free beer brewed from malted barley and hops.
• FDA registration and prior notice apply to both versions. Federal food rules count alcoholic beverages as food.
• FSVP normally applies to the alcohol-free version only. FDA says the alcohol exemption does not reach an alcohol-free product the same facility makes.
• Excise tax starts at 0.5% ABV. CBMA reduced rates reach your importer only after you register with TTB and assign them.
• One US importer can carry both lines if it holds the TTB permit and state licenses for one and acts as FSVP importer for the other.

What does each version need, side by side?

The table below is for a European producer shipping the same drink in both forms. Each row is sourced in the sections that follow.

Customs duty applies to both versions at entry: the Harmonized Tariff Schedule sets a general duty rate for wine under heading 2204 and for alcohol-free drinks under heading 2202. The 2026 tariff position on drinks from the EU sits outside this comparison.

Who can hold the federal import permit?

A US business with a staffed office. Anyone in the business of importing distilled spirits, wine or malt beverages needs a basic permit under the Federal Alcohol Administration Act (27 CFR 1.20), and "wine" there means 7% to 24% ABV (27 CFR 1.10). TTB's import guidance says TTB issues the permit on form 5100.24 without a fee, and that the importer must maintain and staff a business office in the United States. A producer without one contracts with an existing licensed importer. The importer also registers as an alcohol dealer on TTB form 5630.5d before it starts trading (27 CFR 27.30).

The alcohol-free version needs none of this. TTB's February 2026 presentation Federal Regulation of Low and No Alcohol Beverages states that finished beverages below 0.5% ABV are not considered alcohol beverages under federal regulations, are not taxable and are not subject to the health warning.

Beer is the case to watch. The same presentation says TTB's malt beverage rules in 27 CFR part 7 generally apply to beverages made with malted barley and hops "regardless of alcohol content", when they are sold interstate into a state with similar labeling law. FDA's compliance policy guide on dealcoholized wine and malt beverages also leaves the labeling of dealcoholized malt beverages to the federal alcohol regulator. An imported malt beverage needs a COLA to leave customs custody where the state in which it is withdrawn requires labels that follow TTB's malt beverage rules (27 CFR 7.24), so a brewery should plan for TTB label approval on its alcohol-free beer. Whether the importer's basic permit must also cover that beer is unsettled. The permit rule covers importing "malt beverages", and the definition in 27 CFR 1.10 sets no minimum alcohol content, but we have found no TTB guidance that says whether an importer of beer below 0.5% ABV needs the permit. Ask TTB before the first shipment. The agency split is set out in FDA or TTB for non-alcoholic drinks.

Who approves the label?

TTB approves the alcoholic label before import; outside the malt beer case above, nobody approves the alcohol-free one. Imported wine is not eligible for release from customs custody without a COLA (27 CFR 4.40), and the same applies to spirits (27 CFR 5.24) and, where state law requires it, to malt beverages (27 CFR 7.24). TTB's import guidance says the importer obtains the COLA after its permit is issued and must hold it at the time of importation. At entry, the importer, usually through its customs broker, files its TTB permit number and the COLA number with CBP (27 CFR 27.48(a)(2)), following CBP's ACE filing guide for TTB-regulated commodities.

For the alcohol-free version, FDA says it is not authorized to approve food labels; the importer is responsible for making them meet US requirements. A de-alcoholized wine is below 7% ABV, so, as FDA's compliance policy guide explains, it falls outside the FAA Act and under FDA labeling. The guide says "dealcoholized" or "alcohol-removed" should appear in the statement of identity that every packaged food carries (21 CFR 101.3), followed by "contains less than 0.5 percent alcohol by volume".

The health warning attaches at 0.5%. Federal rules define an alcoholic beverage as one that contains "not less than one-half of one percent (.5%) of alcohol by volume" (27 CFR 16.10), and no one may import one for sale unless each container carries the GOVERNMENT WARNING statement (27 CFR 16.20(b), 27 CFR 16.21, 27 U.S.C. 215(a)).

What excise tax applies, and how do CBMA rates reach your importer?

CBP collects federal excise tax at entry on the alcoholic version (27 CFR 27.48(a)(1)), as TTB's import guidance also notes. The alcohol-free version pays none. TTB's 2026 presentation says wine below 0.5% ABV "is not subject to federal alcohol excise taxes", and the tax definition of beer starts at 0.5% ABV (27 CFR 25.11). The rates are set by statute for spirits (26 U.S.C. 5001), wine (26 U.S.C. 5041) and beer (26 U.S.C. 5051) and listed on TTB's rate page. As of September 2026:

The reduced rates are not automatic. Since 1 January 2023 the importer pays the full rate to CBP and claims a refund from TTB after each calendar quarter closes (27 CFR 27.264; TTB's CBMA import guidance). The claim works only if the foreign producer has registered in myTTB, which requires its FDA food facility registration number (27 CFR 27.254(b)(4)), and has assigned benefits to that importer by TTB permit number. Assignments for a calendar year can be made from 1 October of the prior year to 31 March of the following year (27 CFR 27.262), and TTB's CBMA import FAQs say unused benefits do not carry over. The same FAQs treat a contract producer that makes and bottles your wine as the foreign producer, even if your brand is on the label. A final rule effective 22 September 2025 confirmed that only the producer of the product may assign, and moved the assignment deadline from 31 December to 31 March.

Where do state licenses and the three-tier system come in?

On the alcoholic line, at every state border. TTB's import guidance tells importers they must also meet the requirements of the state and local jurisdictions where they operate, and in the three-tier model the importer sells to licensed wholesalers, who sell to licensed retailers. Washington shows the pattern in statute: an authorized representative selling foreign-produced wine to licensed Washington distributors or importers needs a certificate of approval (RCW 66.24.206(1)(c)), and a spirits importer's license costs $2,100 a year as of September 2026 (RCW 66.24.160).

The alcohol-free line can sit outside these codes where the definitions start at 0.5%. Washington defines both wine and malt liquor as containing at least one-half of one percent alcohol by volume (RCW 66.04.010). The same section's broader definition of "liquor" covers any liquid "containing alcohol", with an exclusion for food products of one percent or less alcohol by weight, so confirm with the Washington State Liquor and Cannabis Board how it treats a drink below 0.5%. State rules vary, and whether an alcohol-free drink has to use the three-tier system depends on the state and the product.

Which FDA rules apply to both versions?

Facility registration and prior notice apply to both; FSVP applies to one.

Facility registration. A facility that manufactures, processes, packs or holds food for US consumption must register with FDA (21 CFR 1.225), and the registration rule counts beverages, "including alcoholic beverages", as food (21 CFR 1.227). TTB's CBMA import FAQs add that FDA requires foreign beverage alcohol producers to register before their products are imported. The registration belongs to the facility and must list the applicable food product categories and, for a foreign facility, its US agent (21 CFR 1.232). Add the alcohol-free line to the existing registration if its category is not already listed; updates are due within 60 days of a change (21 CFR 1.234(a)). The 2026 renewal window runs from 1 October to 31 December 2026 (21 CFR 1.230(b); FDA's renewal user guide), and a registration not renewed by then expires (21 CFR 1.241(b)). The mechanics are in FDA registration for foreign brands.

Prior notice. The prior notice rule also defines food to include alcoholic beverages (21 CFR 1.276(b)(5)), so every shipment of either version needs one, and each notice identifies the manufacturer, normally by its FDA registration number (21 CFR 1.281(a)(6)). Minimum lead times are 8 hours by water and 4 by air, and the same section allows filing up to 30 days ahead through the broker's ABI/ACE connection, or 15 days through FDA's PNSI portal (21 CFR 1.279).

FSVP. 21 CFR 1.501(e) exempts alcoholic beverages imported from a foreign facility that would need a TTB permit, registration or notice approval if it were in the US and that is FDA-registered because it makes alcoholic beverages. The same paragraph exempts non-alcoholic food from such a facility if it is prepackaged and no more than 5% of the facility's sales. That carve-out looks as if it covers a winery's small de-alcoholized line. FDA's January 2023 guidance Foreign Supplier Verification Programs for Importers of Food for Humans and Animals says it does not: its Q&A A.37 states that the exemption "does not apply to food that the alcoholic beverage facility itself manufactures/processes." TTB says a wine below 0.5% is not an alcohol beverage under federal regulations, so the US importer must develop and follow an FSVP for it (21 CFR 1.502(a)) and sign and date its FSVP records (21 CFR 1.510). If a contract facility removes the alcohol and bottles, that facility is the foreign supplier the plan verifies (21 CFR 1.500). The importer also gives its name, email and a unique facility identifier on each entry line (21 CFR 1.509(a)); the same FDA guidance (Q&A I.4) names the DUNS number as the identifier FDA currently accepts. What goes into the plan is covered in FSVP for non-alcoholic imports.

Can you ship either version direct to consumers?

Only the alcohol-free one, in practice. Federal law makes intoxicating liquors of any kind nonmailable (18 U.S.C. 1716(f)). USPS Publication 52, which is one of the Postal Service's regulations (39 CFR 211.2(a)(2)), defines intoxicating liquors as taxable beverages of 0.5% or more alcohol by weight (section 421) and treats them as nonmailable (section 424). Direct-shipping permits are set state by state. Washington, for example, lets the holder of a license to manufacture wine issued by Washington or another state ship to residents aged 21 or over (RCW 66.20.360), and makes the shipper ensure its carrier verifies the recipient's age and takes a signature (RCW 66.20.375). A European winery holds no such license, so its wine reaches US consumers through the importer and the state-licensed tiers.

The alcohol-free version ships like other packaged food. The channel is covered in selling non-alcoholic drinks direct to consumers.

What changes at 0.5% and at 7% ABV for wine?

Two thresholds apply, and a partially de-alcoholized wine can sit in the band between them.

Hard cider, which federal tax law treats as wine, has its own lower rate of 22.6 cents per gallon (26 U.S.C. 5041(b)(6)).

At 0.5%, the wine becomes taxable, needs the health warning and falls within state alcohol definitions that start there. At 7%, the FAA Act adds the permit, the COLA and TTB labeling. TTB's presentation confirms that FDA labeling rules apply to wine below 7%. A partially de-alcoholized wine at 5% therefore carries an FDA label, federal excise and the health warning at once. Its importer may hold no basic permit, in which case it asks TTB for a reference number so the producer can assign CBMA credits (27 CFR 27.266). How spirits alternatives and beer differ from wine once below 0.5% is set out in importing de-alcoholized wine, spirits and beer.

Can one importer of record handle both versions?

Yes. One US company can act as importer of record for both lines, and its obligations split by product.

For the alcoholic line, the importer needs:

• a TTB basic permit (not needed if the only wine is below 7%) and an alcohol dealer registration
• a COLA for each label the FAA Act covers, held before the goods leave customs
• excise tax paid at entry, with CBMA refund claims filed after each calendar quarter
• licenses or approvals in each state it sells into

For the alcohol-free line, the importer needs:

• a written FSVP for each product and foreign supplier, in place before the first shipment
• its DUNS number on every entry line
• labels checked against FDA food rules before printing

For both lines: prior notice on every shipment, and the producer's current FDA registration number.

If your alcohol importer will not take on FSVP, or your food importer holds no TTB permit, use two importers. CBMA benefits then go to the alcohol importer's permit number, and the FSVP sits with the importer of the alcohol-free line.

A setup sequence for a producer shipping both

1. Lab-confirm the finished ABV of each version. The 0.5% and 7% lines decide which regime applies.
2. Update the FDA registration. Add the alcohol-free category if it is not already listed, confirm the US agent and renew between 1 October and 31 December 2026.
3. Choose the importer structure. One importer holding the TTB permit and acting as FSVP importer, or two.
4. Register in myTTB and assign CBMA benefits to the alcohol importer's permit number, by 31 March of the following year.
5. Clear the labels. COLAs and the health warning for the alcoholic line; an FDA label review for the alcohol-free line.
6. Build the FSVP, then file prior notice for every shipment of both versions.

For the alcohol-free line, importer of record, FSVP, FDA registration, prior notice, label compliance, fulfillment and the route to market are what Avenor runs as one accountable team.

Sources

Laws and regulations:

1. 27 U.S.C. 215(a), Labeling requirement (health warning statement)
2. 26 U.S.C. 5001, Imposition, rate, and attachment of tax (distilled spirits); 26 U.S.C. 5041, Imposition and rate of tax (wine); 26 U.S.C. 5051, Imposition and rate of tax (beer)
3. 18 U.S.C. 1716(f), Injurious articles as nonmailable (intoxicating liquors)
4. 27 CFR 1.10, Meaning of terms (wine; malt beverage); 27 CFR 1.20, Importers (basic permit)
5. 27 CFR 4.40, Label approval and release (wine)
6. 27 CFR 5.24, Certificates of label approval for distilled spirits imported in containers
7. 27 CFR 7.24, Certificates of label approval for malt beverages imported in containers
8. 27 CFR 16.10, Meaning of terms (alcoholic beverage); 27 CFR 16.20, General (imported products); 27 CFR 16.21, Mandatory label information (GOVERNMENT WARNING)
9. 27 CFR 25.11, Meaning of terms (beer)
10. 27 CFR 27.30, Dealer registration and recordkeeping; 27 CFR 27.48, Imported distilled spirits, wines, and beer (tax collection and entry information); 27 CFR 27.254, Registration of foreign producer; 27 CFR 27.262, Foreign producer's assignment of CBMA tax benefits; 27 CFR 27.264, CBMA import refund claim submission; 27 CFR 27.266, Importer reference number
11. T.D. TTB-201, 90 FR 45325 (22 September 2025), Implementation of Refund Procedures for Craft Beverage Modernization Act Federal Excise Tax Benefits Applicable to Imported Alcohol
12. 21 CFR 1.225, Who must register under this subpart?; 21 CFR 1.227, Definitions (food; U.S. agent); 21 CFR 1.230, When must you register or renew your registration?; 21 CFR 1.232, What information is required in the registration?; 21 CFR 1.234, How and when do you update your facility's registration information?; 21 CFR 1.241, What are the consequences of failing to register, update, renew, or cancel your registration?; 21 CFR 1.276, Definitions (prior notice); 21 CFR 1.279, When must prior notice be submitted to FDA?; 21 CFR 1.281, What information must be in a prior notice?; 21 CFR 1.500, Definitions (FSVP; foreign supplier); 21 CFR 1.501(e), Exemption for alcoholic beverages; 21 CFR 1.502(a), What FSVP must I have?; 21 CFR 1.509(a), How must the importer be identified at entry?; 21 CFR 1.510, How must I maintain records of my FSVP?
13. 21 CFR 101.3, Identity labeling of food in packaged form
14. 39 CFR 211.2(a)(2), Regulations of the Postal Service (includes Publication 52)
15. USPS Publication 52, section 421, Intoxicating liquors: definition; USPS Publication 52, section 424, Nonmailable intoxicating liquors
16. RCW 66.04.010, Definitions (Washington); RCW 66.20.360, Direct sale of wine to consumer (Washington); RCW 66.20.375, Direct sale of wine to consumer: labeling and private carrier requirements (Washington); RCW 66.24.160, Spirits importer's license: fee (Washington); RCW 66.24.206, Out-of-state winery: certificate of approval (Washington)
17. USITC, Harmonized Tariff Schedule of the United States (2026 Revision 19), chapter 22

Agency guidance and notices:

18. TTB, Importing Bottled Alcohol Beverages Into the United States (TTB G 2015-3, last updated 10 November 2025); TTB, Federal Regulation of Low and No Alcohol Beverages (presentation, February 2026); TTB, Tax Rates; TTB, Craft Beverage Modernization Act (CBMA) Import Resources and FAQs
19. FDA, Importing Food Products into the United States; FDA, CPG Sec. 510.400, Dealcoholized Wine and Malt Beverages: Labeling; FDA, Food Facility Registration User Guide: Biennial Registration Renewal; FDA, Foreign Supplier Verification Programs for Importers of Food for Humans and Animals: Guidance for Industry (January 2023), Q&A A.37 and I.4
20. CBP, ACE Filing Guide for TTB Regulated Commodities, version 8.0 (October 2022)

Other sources:

None. Every claim above rests on a statute, a regulation or agency guidance.

All sources accessed September 2026.

Summarized from the US Code, the eCFR, the Federal Register, TTB, FDA, CBP and USPS sources and Washington State statutes as of September 2026. This is not legal advice; confirm the permit, labeling and tax treatment of your specific products with TTB, FDA and qualified counsel before the first shipment.