Connecticut statutes place the following limits on the importation by consumers of alcoholic beverages into Connecticut. To import alcoholic beverages under any of the following statutory provisions, you must first obtain a permit. See Obtaining a Permit and Filing/Payment Requirements.
A consumer in Connecticut may import up to 5 gallons of alcoholic beverages purchased from within the territorial limits of the United States in any 60-day period for the consumer’s own consumption. Conn. Gen. Stat. §12-436(b)(2)(B)(i)
A consumer in Connecticut may import up to 5 gallons of alcoholic beverages from outside the territorial limits of the United States in any 365-day period. Conn. Gen. Stat. §12-436(b)(2)(B)(ii)
An individual who has resided outside the United States for a period of six months or more, in conjunction with the return of the individual’s personal and household goods and effects upon termination of his or her foreign residency, may import up to 100 gallons of wine (no more than 20 gallons of which shall be the same brand) and 10 gallons of spirits (no more than two gallons of which shall be the same brand). Conn. Gen. Stat. §12-436(b)(2)(B)(iii)
The individual must first obtain a permit from the DRS before importing the alcoholic beverages into Connecticut. To obtain a permit:
You must be 21 years of age or older.
You must complete either
Form BT-100, Application for Permission to Import Alcoholic Beverages from Inside the United States for Personal Consumption, if alcoholic beverages are being shipped to you from within the territorial limits of the United States, OR
Form BT-101, Application for Permission to Import Alcoholic Beverages from Outside the United States for Personal Consumption, if alcoholic beverages are being shipped to you from outside the territorial limits of the United States or you are terminating your foreign residency.
You must complete Form S&BT, Payment of Taxes Due on Importation of Alcoholic Beverages.
You must mail the completed Form S&BT, along with your payment (by certified check or money order only) of the taxes shown to be due on Form S&BT, and a completed Form BT-100 or Form BT-101, to:
Department of Revenue Services
450 Columbus Blvd.,
Hartford, Connecticut 06106-5032
Attn: Excise/Public Services
An individual can bring up to 4 gallons of alcoholic beverages into Connecticut.
Bringing alcoholic beverages into Connecticut by an individual means the individual purchased or was given the alcoholic beverages outside Connecticut and personally carried them into Connecticut, or transported them into Connecticut in a motor vehicle that the individual was driving, or if the individual was returning by air, rail, bus, or water to Connecticut, placed them in the individual’s luggage that was returning with the individual to Connecticut. Bringing alcoholic beverages into Connecticut does not mean an individual having alcoholic beverages shipped to him or her.
You do not need to obtain a permit to bring up to four gallons of alcoholic beverages into Connecticut, but you will owe Connecticut use tax and the Connecticut alcoholic beverages tax on the alcoholic beverages being brought into the state. To report and pay Connecticut use tax and Connecticut alcoholic beverages tax, you must file Form S&BT, Payment of Taxes Due on Importation of Alcoholic Beverages, with the Department of Revenue Services (DRS).
The Connecticut use tax is 6% of the purchase price (including any shipping or delivery charges). If you paid sales or use tax to another jurisdiction, you will be allowed a credit against the Connecticut use tax as long as you have a receipt or invoice that shows the amount of sales or use tax paid to the other jurisdiction.
The Connecticut alcoholic beverages tax is computed as follows:
Basis and Rate For Computing Alcoholic Beverages Tax Due
Beer $6.00 per barrel (31 gallons)
Beer $ .20 per gallon
Still Wines $ .60 per gallon
Small Wineries $ .15 per gallon
Sparkling Wines $1.50 per gallon
Alcohol $4.50 per proof gallon
Liquor Coolers $2.05 per gallon
IMPORTANT: You may not bring into Connecticut more than four gallons of alcoholic beverages that you bought or were given outside Connecticut without first obtaining a permit. (See Obtaining a Permit and Filing/Payment Requirements)