Distillers Exchange List your company
Regulations / United States / California

Alcohol regulations in California

How to import or export liquor and spirits to California, United States, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.

Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.

Status
Legal
Legal drinking age
21
Legal purchase age
21

Licence to make spirits (distillery and bottling)

Licences needed
California ABC Type 04 (Distilled Spirits Manufacturer) or Type 74 (Craft Distiller), Type 06 (Still), and federal TTB Distilled Spirits Plant (DSP) Basic Permit.
Authority
California Department of Alcoholic Beverage Control (ABC)
Documents
TTB DSP approval, ABC Form 211 (Application), premises diagrams (ABC-257), property lease or deed, local zoning verification/conditional use permit (CUP), financial and investor disclosures, Live Scan fingerprint records, and ABC-207E public notice posting.
Fees
Type 04 base annual fee is $827; Type 74 base annual fee is $1,037 (plus statutory surcharges for Appeals Board, CHP, and Business Practices). Non-refundable initial application fees apply (typically $1,135+ depending on classification).
Time to obtain
60 to 90 days for uncontested applications; 4 to 6+ months if public protests occur or local conditional use permits require hearings.

Import licence and registration

Who can import
Entities holding a federal TTB Importer's Basic Permit together with a California ABC Type 12 (Distilled Spirits Importer) or Type 13 (Distilled Spirits Importer's General) license.
Licences or registrations
California ABC Type 12 or Type 13 license; TTB Importer's Basic Permit; CDTFA Alcoholic Beverage Tax Registration; Type 28 Distilled Spirits Shipper's Certificate (for out-of-state US suppliers selling to California wholesalers).
Authority
California Department of Alcoholic Beverage Control (ABC) and federal TTB
Documents
ABC license application, federal basic permit, articles of incorporation, proof of California business location/bonded warehouse agreement, and CDTFA registration.
Fees
Type 12 annual fee is $155; Type 13 annual fee is $827 (plus surcharges); standard application fees apply.
Time to obtain
Approximately 60 to 90 days.

Product and label registration

Required
no
Process
California does not require a separate state brand or label registration for distilled spirits sold through the standard wholesale tier. Products must hold an approved federal TTB Certificate of Label Approval (COLA) and comply with California-specific packaging disclosures (Proposition 65 and CRV).
Authority
Alcohol and Tobacco Tax and Trade Bureau (TTB) for COLAs; CalRecycle and OEHHA for California packaging compliance
Documents and samples
Federal COLA filing only; no state registration application or product samples are required by California ABC for three-tier distribution.
Fees
$0 (no state label registration fees).
Renewal
None required at the state level.
Time to obtain
Immediate upon receiving federal TTB COLA approval.

Import rules

Spirits imported internationally must clear US Customs and Border Protection (CBP) through a federally licensed importer of record holding a TTB Importer Basic Permit, with FDA Prior Notice filings and federal COLAs. Upon customs release, the spirits enter California's three-tier system via licensed importers (Type 12/13) and distributors (Type 18). California is an open (private license) market, not a state-run monopoly. Out-of-state US suppliers shipping into California wholesalers must hold a Type 28 Distilled Spirits Shipper's Certificate. Physical excise stamps are not used. Certificates of origin and age are required under federal standards for protected designations (e.g., Scotch, Tequila, Cognac).

Import duty on spirits (HS 2208)

Federal customs duties under HTSUS Heading 2208: Most distilled spirits (whiskies, unflavored vodkas, rums, gins, tequila) enter free of general duty (0%) under Column 1 MFN tariff provisions. Certain cordials, liqueurs, and specialized spirits incur duties ranging from free up to $0.05–$0.25 per proof liter. Imports are additionally subject to the Federal Excise Tax (FET) of $13.50 per proof gallon (or $2.70 per proof gallon for qualifying CBMA claims on the first 100,000 proof gallons) collected by CBP.

Excise and taxes

California state excise tax is administered by the California Department of Tax and Fee Administration (CDTFA): $3.30 per wine gallon on distilled spirits of 100 proof or less (50% ABV or lower), and $6.60 per wine gallon on distilled spirits over 100 proof. Retail sales are subject to the California statewide base sales tax of 7.25% plus local district additions, creating total retail tax rates between 7.25% and 10.75%.

Retail and distribution

Private retail system under the three-tier framework. Off-premise retail is handled by private businesses holding Type 21 (Off-Sale General) licenses (grocery stores, liquor stores, drugstores). On-premise sales occur through Type 47 (bona fide eating places) or Type 48 (bars/clubs) licenses. State law restricts hours of retail sale, delivery, and furnishing of alcoholic beverages: alcohol sales are prohibited between 2:00 a.m. and 6:00 a.m. daily (Cal. Bus. & Prof. Code § 25631).

Online sale and delivery

Restricted. In-state licensed retailers (Type 21) may take online orders and deliver spirits directly to adult consumers. Effective January 1, 2026, under Assembly Bill 1246, licensed California craft distillers and qualifying out-of-state craft distillers (capped at 150,000 gallons/year) holding a Type 94 Direct Shipper Permit are permitted to ship directly to California consumers up to 2.25 liters per person per day via common carrier, with an adult (21+) signature requirement (authorized under a pilot program through December 31, 2026). General out-of-state distilleries and unlicensed retailers cannot ship direct-to-consumer.

Labelling

Must satisfy federal TTB mandatory labeling rules (brand name, class and type, alcohol content % ABV, net volume, name and address of bottler/importer, English language, and the standard federal Government Health Warning). State-specific requirements include: (1) California Proposition 65 health warnings on toxic exposure/birth defects (via on-product labeling, e-commerce checkout notices, or retail signage); and (2) California Redemption Value (CRV) container deposit markings required on all distilled spirits containers filled after January 1, 2024 and sold in California. Physical tax stamps or strip stamps are not required.

Advertising

Regulated under strict tied-house rules (Cal. Bus. & Prof. Code § 25500 et seq.) that forbid manufacturers, rectifiers, and wholesalers from paying for retail advertising, furnishing free fixtures, or offering prohibited promotional incentives to retailers. Advertising may not target minors, promote excessive drinking, or mislead consumers regarding ABV. Digital retail and e-commerce alcohol storefronts must include statutory Proposition 65 warning statements.

Legal definitions of spirits

California adheres to federal TTB standards of identity codified in 27 CFR Part 5 for distilled spirits classes (whisky, gin, rum, vodka, brandy, neutral spirits). Minimum ABV for whisky, rum, gin, and vodka is 40% (80 proof). State definitions in the California Alcoholic Beverage Control Act define distilled spirits and recognize federal product standards by reference.

Dry or restricted areas

None. Article XX, Section 22 of the California Constitution reserves exclusive authority over alcohol regulation to the state government; local option prohibition and dry counties or cities do not exist in California. However, local municipalities regulate retail density, operating hours, and locations through local zoning laws and Conditional Use Permits (CUPs).

Recent changes

  • Enactment of Assembly Bill 1246 (effective January 1, 2026 to December 31, 2026), creating a direct-to-consumer (DTC) pilot program allowing in-state and qualifying out-of-state craft distillers holding a Type 94 permit to ship up to 2.25 liters per day per consumer.
  • AB 1246 expanded on-premise sales privileges for Type 74 craft distillers, increasing the direct daily retail takeaway limit from 2.25 liters to 4.5 liters per visitor.
  • Implementation of mandatory California Redemption Value (CRV) labeling requirements on all distilled spirits containers under SB 1013, requiring deposit labeling on spirits containers sold in California.
  • California ABC updated the statutory annual and application license fee schedules effective January 1, 2026, indexing fees to the Consumer Price Index.

Opportunities for exporters

California is the largest beverage alcohol market in the United States and offers an open, three-tier licensing framework without state-run retail monopolies or state-level brand registration delays. While recent DTC shipping rules are restricted to small craft producers, international exporters can access extensive market demand through California's network of licensed importers and distributors.

Regulators

Sources

  1. California Department of Alcoholic Beverage Control - License Fee Schedules
  2. California ABC Industry Advisory: Assembly Bill 1246 and Direct Shipper Permits
  3. California Department of Tax and Fee Administration - Alcoholic Beverage Tax Law Section 32201
  4. California Legislative Information - Business and Professions Code Sections 23320, 23504.5, 25631
  5. USITC Harmonized Tariff Schedule of the United States - Chapter 22

Selling into California or buying from it?