Export wine to Australia: the 2026 guide

The market in numbers

Australia imported USD 641 million of wine in 2025, 1.5% more than in 2024 but below the 2022 peak of USD 777 million. France supplies 47.4% (up 5.9%), New Zealand 30.1% (down 7.5%) and Italy 13.4%. Full ranking by country, 2025 data.

Duties and taxes

Customs duty: 5% of the FOB customs value of grape wine (Customs Tariff Act 1995, Schedule 3, heading 22.04). New Zealand, US, UK and Chilean wine pays 0% under free trade agreements; EU wine pays 5%. The Australia-EU agreement, concluded on 24 March 2026, is not in force: DFAT expects signature in late 2026 or early 2027, then up to a year of ratification.
Wine Equalisation Tax (WET): 29% (WET Act 1999, section 5-5). At import, the importer pays it on customs value plus duty plus transport and insurance. A GST-registered importer selling by wholesale can quote its ABN instead: WET then falls on the last wholesale sale, at 29% of the price before WET and GST, paid by the seller. The producer rebate (up to AUD 400,000 a year since 1 July 2026) goes to producers liable for WET in Australia and approved New Zealand producers (section 19-5): we found no route for others.
GST: 10% of customs value, transport and insurance, duty and WET paid at import (GST Act, section 13-20).

One 75 cl bottle, customs value AUD 10	EU (5%)	NZ, USA, UK, Chile (0%)
Customs duty, 5% of 10.00	0.50	0
WET, 29% of (10.00 + 1.00 transport and insurance + duty)	3.34	3.19
GST, 10% of (11.00 + duty + WET)	1.48	1.42
Total taxes	5.32 (53%)	4.61 (46%)

Rates in force on 14 November 2026; rounding ignored. Transport and insurance (AUD 1) is our assumption: customs value alone cannot give WET and GST. If the importer quotes, WET moves to the wholesale price, which this table cannot show.

Who imports, and what each side does

We found no federal import licence for wine. The importer registers in the ABF's Integrated Cargo System with its Australian Business Number or a Customs Client Identifier. Wine pays duty and taxes at any value; above AUD 1,000 an Import Declaration is needed. Charges: AUD 50 or 152 per electronic declaration (under or over AUD 10,000), plus a biosecurity charge of AUD 71 by sea or 48 by air.

Department of Agriculture, Fisheries and Forestry: BICON requires no import permit, only evidence that the wine is for human consumption, commercially prepared and packaged, with under 10% dairy. Wine is a surveillance food: 5% of consignments get a label and visual inspection; New Zealand wine is exempt. You supply the invoice, packing list and lot code list.

Labels

Pregnancy warning, mandatory since 31 July 2023 (Food Standards Code, Standard 2.7.1). On 75 cl: pictogram at least 6 mm, "PREGNANCY WARNING" in red capitals at least 2.1 mm, "Alcohol can cause lifelong harm to your baby" at least 1.6 mm, white background, black border.
Alcohol by volume, standard drinks. New: an energy statement, transition 13 August 2025 to 13 August 2028.
"Sulphites" from 10 mg/kg, lot number, Australian or New Zealand supplier's name and address, country of origin statement.
Wine Australia Act 2013, sections 40C and 40D: importing or selling wine with a false description is an offence: wrong country, a registered GI or traditional expression it is not entitled to, even with "style" or "type".
EU change ahead: the updated Australia-EU Wine Agreement, not yet in force, adds 50 EU GIs and 96 traditional terms, and protects Prosecco as an EU GI.

Documents and samples

Proof of origin for 0%: self-certification under the New Zealand, US, UK, Chile and CPTPP agreements. BICON lists no health certificate.
Samples are free of duty, WET and GST only up to AUD 2 in value (Customs Tariff Act, Schedule 4 item 27, and its by-law). Plan to pay on anything more. Declared for commercial evaluation, they skip food inspection.

How the market works

Business France reports that Endeavour Group (Dan Murphy's, BWS) and Coles Liquor hold about 80% of off-trade sales. Liquor licences are issued by each state and territory under its own Liquor Act. The ABAC Responsible Alcohol Marketing Code sets standards for the content and placement of alcohol marketing.

Fair: Fine Food Australia, trade only, with a beverages section, ICC Sydney, announced for 6 to 9 September 2027: check the organiser's site before you book.

Mistakes to avoid

Pricing EU wine at 0%: the agreement is not signed.
Declaring CIF as customs value: duty is on FOB.
Leaving the 29% WET out of the price.
Counting on the WET producer rebate as a non-New Zealand producer.
A pregnancy warning below the minimum sizes.
Shipping full bottles as free samples.

How we work in Australia

Our Australia office is in project and not yet open. Australia is on your export plan? Talk to Benjamin about Australia.

Sources

Customs Tariff Act 1995, Schedule 3, Chapter 22, heading 22.04 and Additional Note 3 (compilation of 4 July 2026), Federal Register of Legislation, link (primary)
Current tariff classification, Schedule 3, Chapter 22 (last updated 28 September 2026): grape wine 5%, Australian Border Force, link (primary)
FTA Portal, HS 2204.21.20 imports from New Zealand (AANZFTA, ANZCERTA, CPTPP, PACER Plus: 0%), Australian Government, DFAT, link (primary)
FTA Portal, HS 2204.21.20 imports from the United States (AUSFTA: 0%), Australian Government, DFAT, link (primary)
FTA Portal, HS 2204.21.20 imports from the United Kingdom (AUKFTA, CPTPP: 0%), Australian Government, DFAT, link (primary)
FTA Portal, HS 2204.21.20 imports from Chile (ACLFTA, CPTPP: 0%), Australian Government, DFAT, link (primary)
FTA Portal, HS 2204.21.20 imports from France (no agreement listed), Australian Government, DFAT, link (primary)
Customs duty calculation routine: customs value generally FOB, excluding overseas transport and insurance (last updated 9 October 2026), Australian Border Force, link (primary)
Australia-European Union Free Trade Agreement: negotiations concluded 24 March 2026, Australian Government, DFAT, link (primary)
A-EU FTA Next Steps: signature expected late 2026 or early 2027, then up to another year, Australian Government, DFAT, link (primary)
EU trade relations with Australia: agreement being adopted or ratified, European Commission, DG Trade, link (official, secondary)
The EU-Australia trade agreement: Australia eliminates tariffs on wine; ratification steps (last updated 24 March 2026), European Commission, link (official, secondary)
Vin, bières et spiritueux, Australie, clés d'accès (27 June 2026): 5% duty, GST 10%, WET, off-trade concentration, Business France, Team France Export, link (official, secondary)
A New Tax System (Wine Equalisation Tax) Act 1999, sections 5-5, 7-10, 7-15, 19-5, 19-15 and Dictionary (compilation of 1 April 2026), Federal Register of Legislation, link (primary)
WET: how much to pay (29% of the taxable value of assessable dealings), Australian Taxation Office, link (primary)
WET: imported wine (taxable value is the GST importation value), Australian Taxation Office, link (primary)
WET: when you have to pay WET (last wholesale sale, quoting), Australian Taxation Office, link (primary)
WET: wholesale sales (29% of the price excluding GST, then GST), Australian Taxation Office, link (primary)
WET producer rebate (cap AUD 400,000 from 1 July 2026; last updated 30 June 2026), Australian Taxation Office, link (primary)
Producer rebate for New Zealand wine producers: eligibility, Australian Taxation Office, link (primary)
GST and other taxes when importing: GST 10% of the value of the taxable importation, WET 29%, quoting at import (last updated 20 October 2026), Australian Border Force, link (primary)
ICS calculation routine: Wine Equalisation Tax (CVAL + duty + T&I) x 29%, Australian Border Force, link (primary)
ICS calculation routine: Value of Taxable Importation, Australian Border Force, link (primary)
A New Tax System (Goods and Services Tax) Act 1999, section 13-20 (compilation of 1 January 2026), Federal Register of Legislation, link (primary)
Declarations for imported goods: Import Declaration over AUD 1,000; alcohol taxed at any value (last updated 23 September 2026), Australian Border Force, link (primary)
Import Processing Charges and biosecurity cost recovery charges (last updated 20 October 2026), Australian Border Force, link (primary)
Customs Client ID (CCID) for clients without an ABN, Australian Border Force, link (primary)
BICON case: Alcoholic beverages (effective 27 October 2026), no import permit, Department of Agriculture, Fisheries and Forestry, BICON, link (primary)
BICON food safety case: Beverages, spirits and vinegar (effective 1 September 2026), surveillance food, trade samples, Department of Agriculture, Fisheries and Forestry, BICON, link (primary)
Imported Food Inspection Scheme: 5% of surveillance food consignments referred, Department of Agriculture, Fisheries and Forestry, link (primary)
Food Standards Code, Standard 2.7.1, Labelling of alcoholic beverages (compilation of 13 August 2025, with transitional provisions), Federal Register of Legislation, link (primary)
Pregnancy warning labels on alcoholic beverages, Wine Australia, link (official, secondary)
Food Standards Code, Standard 1.2.2, sections 1.2.2-3 and 1.2.2-4 (lot identification, supplier in Australia or New Zealand), Federal Register of Legislation, link (primary)
Food Standards Code, Standard 1.2.3 and Schedule 9, table S9-3 (added sulphites of 10 mg/kg or more), Federal Register of Legislation, link (primary)
Country of Origin Food Labelling Information Standard 2016, section 9 (alcoholic beverages are non-priority food), Federal Register of Legislation, link (primary)
Country of origin food labelling: imported and non-priority foods need a country of origin statement, Australian Government, business.gov.au, link (official, secondary)
Wine Australia Act 2013, sections 40C and 40D (false description and presentation), Federal Register of Legislation, link (primary)
Register of Protected GIs and Other Terms, Wine Australia, link (primary)
Australia-EU Wine Agreement: negotiation outcomes, Prosecco, entry into force, Department of Agriculture, Fisheries and Forestry, link (primary)
A-EU FTA Geographical indications: Prosecco, Australian Government, DFAT, link (primary)
Customs By-Laws 2023, Customs By-law No. 2300093, samples (Schedule 4 item 27), Federal Register of Legislation, link (primary)
Liquor Licence, Northern Territory (Liquor Act 2019 NT), Australian Government, ABLIS (business.gov.au), link (official, secondary)
Liquor Licence, Off Licence, Australian Capital Territory (Liquor Act 2010 ACT), Australian Government, ABLIS (business.gov.au), link (official, secondary)
The ABAC Responsible Alcohol Marketing Code, Alcohol Beverages Advertising Code Scheme, link (primary)
Fine Food Australia, 6 to 9 September 2027, ICC Sydney, Fine Food Australia (organiser's site), link (primary)

This guide summarises official texts for exporters; it is not legal or tax advice. Rules change: check with your importer or with us before shipping.