Alcohol Beverage Licensing (ABL)
administers and regulates the beer/wine producer/importer license (PBP). Upon issuance of the license, the Miscellaneous Tax beer and/or wine importer’s account is created. The Miscellaneous Tax Section oversees the Beer Importer Report (L-BW-I-1
) and Wine Importer Report (L-BW-I-4
A consumer can bring or have shipped any amount of beer/wine into the State of South Carolina, provided such beer/wine is to be used solely for personal consumption and not for resale. Until June 2, 2003, a consumer could have shipped or brought up to 10 cases of beer/wine into the State of South Carolina, provided such beer/wine was to be used solely for personal consumption and not for resale. However, SC Code Ann. 12-21-1610 was amended in such a manner so as to eliminate the specific number of cases that can be brought into South Carolina for personal use or consumption. All such beer/wine must be cleared through U.S. Customs, and all South Carolina taxes must be paid prior to the release of any such beer/wine from Customs. An affidavit for Importation of Beer/Wine and appropriate tax forms can be obtained by submitting a request via email to BeerWineClearance@dor.sc.gov, not the Miscellaneous Tax section.
Please also be advised that there are stringent labeling requirements of any such product shipped.
No wine ordered or shipped under these statutory provisions may contain more than twenty-one (21%) percent alcohol by volume. 61-4-12(3)
No beer ordered or shipped under these statutory provisions may contain more than fourteen (14%) percent alcohol by weight. 61-4-10(1) and 61-4-10(2)