Most everybody here has it wrong. At many border crossings, you CAN pay the duty on any excess liquor/tobacco products and go on your merry way. Lukeville (Arizona in general, if not mistaken) has no facility or authority to collect duties -- you get two options -- throw it away, or they let you go. Just depends on the mood of the ICE guy that day. They normally don't even bother if you are simply a bottle or two over limit. This came directly from a discussion with a Customs guy when I asked if I could simply pay duty on overage of any items.If you are over the limit on beer or liquor coming back can't you just pay the duty and go? I know they don't give that to you as an option they just confiscate the excess amount but it seems to me you should be able to pay the duty and keep it.