Beer Federal Tax Calculator

Notes:
Source: TTB.gov.

Discounted Rate 1: $3.50/barrel, applies to the first 60,000 barrels for a domestic brewer who produces less than 2 million barrels per year.

Discounted Rate 2: $16/barrel, applies to the first 6,000,000 barrels brewed in or imported to the USA.

Standard Rate: $18/barrel

USA Beer Barrel (def): 31 US Gallons.

Importer Additional Fees:

MERCHANDISE PROCESSING FEE: Effective October 1, 2011, the MPF for formal entries is an ad valorem fee of 0.3464 percent. The fee is based on the value of the merchandise being imported, not including duty, freight, and insurance charges. The maximum amount of the fee shall not exceed $485 and shall not be less than $25.

HARBOR MAINTENANCE FEE: The HMF is calculated at 0.125% of the cargo value that was declared on the commercial invoice, with no minimum or maximum.