The tax (more properly duty) is somewhere around $80 per litre of alcohol. A litre bottle at 40% ABV would attract about $32 duty plus GST on the purchase prices, the shipping and the duty (yes, they charge GST on duty). The process isn't onerous - the carrier sends you a bill and forwards the goods when you pay - but the bill can be a shock.
Back In The Day (tm) we used to order a carton from The Whisky Exchange between a few of us. A large white box would turn up a week later at a mate's work marked (for customs purposes) "collectable glassware". We never got pinged for the duty and the dollar was insanely high so we lived, or at least drank, like rock stars. Good days...
Depends what he's got. I have a few bottles that are long since out of production or are such small batch that new releases sell out in minutes in spite of nose bleed prices. Supply on these is never going to improve.
Bowmore is one of the ones that people recommend as a 'First Islay' but I don't find it as true to character of the island. Some of the older ones are great, especially the sherried versions over 20 years of age.
Speaking of an Islay worth buying, Nicks has Caol Ila 12 for $80 per bottle. It has a sweetness unlike Lagavaulin that is drier and slightly more medicinal, and then Laphroaig which is iodinic/antiseptic plus plenty of peat.
The Glen Scotia 15 is also insane value, I bought two at $125/ea. If you are early on in your scotch travels, the Double Cask is very inoffensive, approachable and easy drinking. You can barely get anything other than say Glenlivet Distillers editon or 'Fiddich 12 for that money.
I opened one of my Ben Nevis 10s last night. It's a cracker for the price.
Don't know if it's confirmation bias, but certainly feels and tastes older than other 10 year old whiskies I've tried.
Definitely one of the best I've tried thus far on my journey.
So a few years back my Gran gave me a set of 5 whiskey glasses that belonged to my Grandfather who passed a few weeks to me being born- there only being 5 kinda disappointed but out op shopping yesterday I found another three! apparently they are 50s-60s and the ferns are hand cut