Importing Beverages, spirits and vinegar from Argentina into Australia (2026)

Australia has no FTA with Argentina, so MFN tariff rates apply to all Chapter 22 beverages including Argentine wine and spirits; the most critical compliance obligation is ensuring accurate LAL declarations for excise duty and, for Argentine wine specifically, correct WET registration and 29% WET payment at importation.

No FTA — MFN rates applyHS Chapter 22

Compliance requirements

⚠Register for WET with the ATO before shipment arrives; Argentine wine attracts 29% WET on wholesale value plus GST.
⚠Declare precise litres of alcohol on the import entry; LAL underpayment on Argentine spirits triggers ATO penalties.
⚠Ensure all Argentine beverage labels are in English and meet FSANZ country of origin requirements before ABF release.
⚠All alcoholic beverages require an Excise Equivalent Goods (EEG) permit — excise duty is payable to the ATO at importation via the ABF, calculated on alcohol volume; ensure accurate litres of alcohol (LAL) declarations to avoid underpayment penalties
⚠Imported wine is subject to Wine Equalisation Tax (WET) at 29% of the wholesale value in addition to GST — WET must be declared on the import entry and importers must hold an ABN and be registered for WET with the ATO
⚠All beverages in packaged form must comply with FSANZ Food Standards Code requirements, including country of origin labelling, ingredient declarations, and allergen statements — labels must be in English and compliant before goods are released from ABF control
⚠Alcoholic beverages must comply with the Alcohol Beverages Advertising Code (ABAC) and any state/territory liquor licensing laws if the importer is also the vendor — some states require specific import or wholesale liquor licences before commercial transactions can occur
⚠Biosecurity risk is low for most sealed beverages but wooden wine cases, cork closures in bulk, and any product with organic plant material in packaging may trigger DAFF biosecurity inspection — declare all packaging materials accurately to avoid delays at the border
⚠No FTA exists between Australia and Argentina so MFN (general) tariff rates apply to all goods; a commercial invoice with accurate declared value in AUD is essential for correct duty assessment under the Customs Act 1901
⚠Biosecurity requirements are strict for all animal-origin goods including hides, leather, wool, and processed meats; import permits under the Biosecurity Act 2015 are mandatory and goods may be subject to DAFF inspection or treatment on arrival
⚠Alcoholic beverages including Argentine wine and spirits must comply with Food Standards Australia New Zealand (FSANZ) labelling requirements covering alcohol content, country of origin, and allergen declarations before clearance
⚠Anti-dumping and countervailing measures administered by the Anti-Dumping Commission should be checked for steel, aluminium, and chemical products; additional duties may apply and importers must declare correct country of origin to avoid penalty

Key documents required

Commercial invoice showing unit price, total value, alcohol percentage by volume (ABV), and litres of alcohol (LAL) calculation
Bill of lading or airway bill
Health certificate or Certificate of Analysis (CoA) from the exporting country's food or beverage authority (commonly required for wine and spirits)
ATO Excise Equivalent Goods import permit or EEG registration confirmation
FSANZ-compliant label artwork or pre-clearance label assessment (strongly recommended for first-time importers of a new SKU)

Import tip

Submit your LAL calculation and ABV documentation to your customs broker before shipment departs — errors in alcohol volume declarations are the single most common cause of ATO compliance reviews and amended entries, and correcting them post-release attracts penalty interest.

Calculate the total landed cost for Chapter 22 goods from Argentina — duty, GST, IPC, and biosecurity included.

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Other product categories imported from Argentina

Ch.23Residues and waste from the food industries; prepared animal fodder Ch.15Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Ch.41Raw hides and skins (other than furskins) and leather Ch.2Meat and edible meat offal Ch.12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Ch.84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof