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importing.com.au

6 min read · Updated October 2026

Illustration for the guide: Importing Alcohol & Wine

Key takeaways

  • Alcohol is always taxed at the border — the AUD 1,000 threshold never applies.
  • Wine attracts 29% WET, and GST is charged on top of duty + WET + freight.
  • Commercial sales need state liquor licences; travellers get just 2.25 L duty-free.

Importing Alcohol & Wine

Alcohol is the biggest exception to the "under AUD 1,000 is easy" rule: alcohol is always taxed at the border regardless of value, and the taxes are heavy. Commercial importers also need state liquor licensing.

The tax stack on imported alcohol

Tax How it applies
Customs duty Varies by product and FTA status — many wines enter 0% under FTAs; spirits have specific rates
Excise-equivalent duty High per-litre-of-alcohol rates, indexed twice a year — this is the big one for spirits and beer
WET (Wine Equalisation Tax) 29% of the wholesale value of wine, cider, perry, mead and sake
GST 10% of VoTI — and VoTI includes duty, WET and freight, so the taxes compound

Worked shape of a wine import: customs value + freight → duty → WET 29% → GST 10% on the total of all of it. Model the base numbers in the calculator and add WET on top for wine.

Licensing and permits

  • State/territory liquor licences are required to sell alcohol commercially — wholesale and retail licences differ by state.
  • Periodic Business Imports permission from the ABF for regular commercial alcohol imports.
  • Personal imports (including by post) attract duty/taxes before delivery regardless of value — see Special Cases. Travellers get just 2.25 L duty-free.

Labelling (FSANZ)

  • Standard drinks statement, alcohol content (% alc/vol), allergen declarations (e.g., sulphites), pregnancy warning marking (mandatory), country of origin, and the Australian importer's name and address.
  • Imported wine labels must comply with the Food Standards Code even if compliant overseas.

Practical notes

  • Temperature-controlled freight protects wine quality — a heat-damaged container is unsellable stock.
  • GST deferral and WET deferral (quoting ABN) can significantly ease cash flow for regular importers.
  • Biosecurity is rarely an issue for bottled alcohol, but wooden cases and pallets still need ISPM 15 compliance.

Frequently asked questions

How much tax do I pay importing wine into Australia?

The stack compounds: customs duty (often 0% under FTAs), WET at 29% of the wine's value, then GST at 10% of the VoTI — which includes duty, WET and international freight. Spirits and beer instead attract high excise-equivalent duties per litre of alcohol.

Can I import alcohol for personal use by post?

Yes, but it is always taxed — the AUD 1,000 low-value threshold does not apply to alcohol. You will be invoiced duty and taxes before delivery. Travellers may bring in 2.25 litres duty-free.

Do I need a licence to sell imported alcohol?

Yes — state or territory liquor licences are required for commercial sale (wholesale and retail differ), and regular commercial importers need the ABF's periodic import permission. Labelling must meet the FSANZ Food Standards Code including the pregnancy warning mark.