Exceeding federal personal exemption
I'm an American citizen returning to the United States from abroad, I'm planning on taking 3 liters of spirits back from my trip.
I know the United States Federal Government allows a "personal exemption" of 1 liter of spirits duty and excise tax free, so I understand I'll need to declare that I have more and pay excise tax and duty.
- I'm not worried a few bottles would raise suspicions that I intend to resell them (which I won't).
- I've found the excise tax rate here.
- Where can I learn how much duty I'll need to pay?
Also, I know that there are laws about crossing state lines with alcohol that need to be respected and which can be enforced by customs officers. I am landing in Chicago, Illinois but have proof that I'm traveling onward to Wisconsin. Wisconsin allows residents returning from abroad to bring up to 4 liters of spirits into the state.
Can individuals bring liquor into Wisconsin?
No. By state law, you may not bring any liquor
Individual Exceptions Only (not applicable to businesses):
Individuals who have been in a foreign country for at least 48 hours may bring into Wisconsin no more than four liters of liquor in sealed original containers without payment of the Wisconsin liquor tax. The liquor must be in that individual's immediate possession and may not be sent, shipped or carried into Wisconsin in some other manner.
Is it correct that the Wisconsin law is applicable here and not the Illinois law?