Official Site of The State of New Jersey

Guidelines for Importing Alcoholic Beverages into New Jersey

The NJ Division of Alcoholic Beverage Control no longer requires a special permit to import alcoholic beverages into New Jersey for personal use. However, when importing alcoholic beverages into New Jersey, NJ Alcoholic Beverage Tax applies.

You are required to submit the following information when importing alcoholic beverages into New Jersey:

• An inventory list of all alcoholic beverages being transferred to New Jersey. The list must indicate types of beverages and the number/size of bottles; and
• An address where the alcoholic beverage is being shipped/transferred from and shipped/transferred to.

Email the information to joseph.nocella@treas.nj.gov. Once the Division of Taxation determines all taxes owed, we will reply back with the tax amount due.

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NJ Alcoholic Beverage Tax Rates

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Use Tax

If you are a New Jersey resident, NJ Use Tax will apply, in addition to the Alcoholic Beverage Tax. A separate payment for Use Tax must be remitted.

As of January 1, 2018, the rate is 6.625%. The rate is applied to the cost of the alcoholic beverages plus the cost of shipping.

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Payment Information

Online Payment is not available.

Payments for both Alcoholic Beverage Tax and Use Tax must be made separately in the form of check or money order, made payable to “NJ Division of Taxation.”

Mail payments to:

NJ Division of Taxation
Alcoholic Beverage Tax Section
PO Box 187, 7th Floor
Trenton, NJ 08695-0187

Upon receiving the Alcoholic Beverage Tax payment, we will send a receipt via email. Payment must be received/confirmed by a member of the Taxation Excise Branch (not signed for by security at the front desk) prior to sending out a receipt.