Alcohol regulations in Virgin Islands, U.S.

Licences needed

Federal TTB Distilled Spirits Plant (DSP) Permit (27 CFR Part 19/26), USVI Producer's Liquor License (8 V.I.C. § 6 and § 103 for rum), and standard USVI Business License from DLCA.

Authority

Virgin Islands Department of Licensing and Consumer Affairs (DLCA) / Board of Control of Alcoholic Beverages, and federal U.S. TTB.

Documents

DLCA business license application, TTB DSP qualification notice/permit, tax clearance letter from Virgin Islands Bureau of Internal Revenue (BIR), Police Records clearance (VIPD), Department of Planning and Natural Resources (DPNR) zoning/environmental approval, Virgin Islands Fire Services inspection clearance, Department of Health sanitation clearance, lease or property deed, and corporate registration documents.

Fees

DLCA Producer's Liquor License fee (approximately $1,000 annually) plus standard DLCA application and inspection fees; no federal application fee for TTB DSP permit.

Time to obtain

2 to 5 months (depending on concurrent federal DSP approval and USVI multi-agency clearances).

Who can import

Businesses established in the territory or United States holding a federal TTB Importer's Basic Permit, an active USVI Importer's/Wholesaler's Liquor License from DLCA, and an excise tax clearance with the Virgin Islands Bureau of Internal Revenue.

Licences or registrations

TTB Federal Importer's Basic Permit (TTB Form 5100.24), TTB Alcohol Dealer Registration (TTB Form 5630.5d), USVI Importer's Liquor License / Wholesale Liquor License (8 V.I.C. § 7 and § 8), and USVI BIR Excise Tax Bond.

Authority

Virgin Islands Department of Licensing and Consumer Affairs (DLCA), Virgin Islands Bureau of Internal Revenue (BIR), U.S. Customs and Border Protection (CBP), and U.S. TTB.

Documents

Entity registration with the USVI Lieutenant Governor's Office, BIR tax clearance certificate, DLCA license application, copy of federal TTB basic permit, commercial premise lease, and customs/excise surety bond.

Fees

DLCA annual wholesale/importer liquor license fees (typically $500 to $1,000 depending on scope); federal TTB permit is free.

Time to obtain

1 to 3 months.

Required

yes

Process

Spirits imported into or produced in the USVI must obtain federal Certificate of Label Approval (COLA) through TTB COLAs Online before entering commerce. At the territorial level, 8 V.I.C. § 156 requires brand owners or wholesalers to file a minimum retail price schedule and brand description with the Virgin Islands Board of Control of Alcoholic Beverages prior to off-premises retail sale.

Authority

Alcohol and Tobacco Tax and Trade Bureau (TTB) at federal level; Virgin Islands Board of Control of Alcoholic Beverages / DLCA at territorial level.

Documents and samples

TTB Form 5100.31 (electronic COLA application), container label proofs/artwork, certified laboratory analysis or formula approval (if required by TTB for specific classes), and USVI minimum retail price schedule filing. Physical samples are generally not required unless requested for formula evaluation.

Fees

$0 for federal TTB COLA; no specific state brand-registration fee beyond standard licensing and filing requirements.

Renewal

TTB COLA does not expire unless revoked or the label changes; USVI retail price schedules must be kept current or updated upon price adjustments.

Time to obtain

10 to 30 days for federal COLA; 2 to 4 weeks for local price schedule registration.

All imported spirits must be cleared through U.S. Customs and Border Protection (CBP) and the Virgin Islands Bureau of Internal Revenue (BIR). The importer of record must hold a federal TTB permit and USVI wholesale/importer license. Excise taxes are due upon arrival unless the importer possesses a qualifying excise tax bond or rider to its customs bond (permitting payment by the 15th of the following month). Mandatory import documentation includes commercial invoices, bills of lading, TTB COLA copies, and Certificate of Age and Origin where applicable.

Customs duties on foreign goods originating outside the United States and brought into the USVI are administered under local customs law by U.S. CBP, generally assessed at an ad valorem rate of 6% (or applicable duty concessions).

USVI territorial excise tax is levied under 33 V.I.C. § 42 at $6.00 per case of nine 1-liter bottles (or its equivalent, approx. $0.67 per liter) on imported liquor, rum, and spirits. In addition, USVI levies a 5% Gross Receipts Tax on gross business revenues (USVI does not impose a standard sales tax or VAT).

Private retail system. Retailers must be licensed by the DLCA under 8 V.I.C. § 9: Storekeeper Liquor License (off-premise retail and wholesale in sealed containers), Tavernkeeper-Storekeeper (combination off/on-premise), Tavernkeeper License A (on-premise spirits/beer/wine), Tavernkeeper License B (beer/wine only), Hotelkeeper, and Club licenses. Hours of sale are set by territorial regulations and license conditions (typically permitted until 2:00 AM or 4:00 AM depending on zoning and night club status). Minors under 18 are prohibited from bars, nightclubs, and dance halls after 9:00 PM.

restricted; direct-to-consumer (DTC) shipping of distilled spirits across state/territorial lines is generally restricted under federal and local carrier policies. Local delivery within the territory is permitted only through licensed brick-and-mortar retailers utilizing strict age verification (18+) at delivery.

Labels must comply with federal TTB regulations (27 CFR Part 5): brand name, class and type, alcohol by volume (ABV), net contents, name and address of bottler/importer, and the mandatory Government Health Warning Statement. Under 8 V.I.C. § 104, no rum may bear a label stating it was produced in the USVI unless its first distillation was conducted in the USVI. Physical tax strip stamps are not required.

Regulated by federal TTB standards (27 CFR Part 5, Subpart N) prohibiting false, deceptive, or misleading statements, and prohibiting marketing targeted at minors. Territorial rules prohibit alcohol advertising within close proximity of schools and places of worship.

Follows federal TTB standards of identity (27 CFR Part 5) for distilled spirits (e.g., rum, whisky, gin, vodka, brandy minimum 40% ABV / 80 proof). Territorial law (8 V.I.C. § 1) classifies distilled spirits as any alcoholic beverage containing more than 16% alcohol by volume, and 8 V.I.C. §§ 102–105 establish strict distillation and proof strength rules for products identified as USVI rum.

No dry areas exist in the USVI. However, 8 V.I.C. § 13 and DLCA rules establish spatial restrictions prohibiting on-premise tavern liquor licenses within 500 feet of schools or churches, and DLCA caps license density in historic districts.

• Continued federal legislative coordination on the permanent or retroactive extension of the rum cover-over rate ($13.25 vs statutory $10.50 per proof gallon) under Section 7652 of the Internal Revenue Code.
• Enhanced digital enforcement and integration between DLCA and the Bureau of Internal Revenue for automated tax clearance verifications on liquor license renewals.
• Heightened public hearing enforcement under 8 V.I.C. § 13 for tavern and bar license applicants located within 500 feet of residential areas, churches, or schools in historic districts.

The U.S. Virgin Islands boasts a thriving hospitality sector with heavy cruise and stay-over tourism and a legal drinking age of 18, generating high demand for premium and imported distilled spirits. Because the market operates on an open private wholesale and retail model rather than a government monopoly, exporters partnering with local licensed distributors can achieve direct placement in resort, retail, and duty-free channels.

• Virgin Islands Department of Licensing and Consumer Affairs (DLCA)
• Virgin Islands Bureau of Internal Revenue (BIR)
• Alcohol and Tobacco Tax and Trade Bureau (TTB)
• U.S. Customs and Border Protection (CBP) - Port of St. Thomas / St. Croix

1. Virgin Islands Code Title 8 - Alcoholic Beverages
2. Virgin Islands Department of Licensing and Consumer Affairs (DLCA)
3. Virgin Islands Bureau of Internal Revenue - Taxes at a Glance
4. TTB 27 CFR Part 26 - Liquors and Articles from Puerto Rico and the Virgin Islands
5. TTB Requirements for Beverage Alcohol Importers and Wholesalers