This guidance clarifies rules on personally importing alcoholic beverages into Iowa.
Allowable Alcoholic Beverages & Limits
Individuals of legal age may import the following per calendar month:
- Alcoholic Liquor: Up to 9 liters.
- Wine: Up to 9 liters; if obtained outside the U.S., the federal importation limit applies.
- Beer: Up to 4.5 gallons; if obtained outside the U.S., the federal importation limit applies.
Restrictions on Use
Personally imported alcoholic beverages:
- May only be consumed in a private home or accommodation.
- Cannot be brought onto or consumed at a licensed premises.
- Cannot be resold, purchased from another individual, exchanged, bartered, or given in consideration of any purchase.
Waivers for Larger Collections
Individuals domiciled outside Iowa within the past year may apply for a waiver to import amounts exceeding the standard limits. Imported alcohol must be for personal consumption in a private home or accommodation.
Individuals domiciled outside Iowa are still responsible to meet all of their use tax obligations to the Iowa Department of Revenue (Department) by completing the Iowa Non-Permit Use Tax Return (32-007) and sending it to the address shown on the form. Visit Sales & Use Tax Guide for more information.
Compliance & Enforcement
- License/Permit Holders: Violations may result in criminal penalties, administrative sanctions, civil penalties, suspension, or revocation.
- Non-License/Permit Holders: Violations may result in criminal penalties.