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

No Australia-Germany FTA exists, so full MFN tariff rates apply to all Chapter 22 beverages including German wines and spirits, which also attract Excise Equivalent Goods duties and Wine Equalisation Tax obligations that must be declared accurately on the import entry to avoid ATO penalties.

No FTA — MFN rates applyHS Chapter 22

Compliance requirements

⚠Register for WET with the ATO before shipment arrives, as German wine attracts 29% WET on wholesale value
⚠Calculate and declare accurate LAL figures for all alcoholic beverages to meet ABF excise equivalent goods requirements
⚠Verify all German beverage labels carry English-language country of origin, ingredients, and allergen statements before goods reach ABF control
⚠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 Germany, so MFN (general) tariff rates apply to all goods; a commercial invoice or EUR.1 movement certificate may be requested by the ABF to verify origin but confers no preferential duty benefit
⚠Anti-dumping and countervailing measures administered by the Anti-Dumping Commission may apply to certain steel, aluminium, and chemical products from Germany; importers should check the public register prior to shipment to avoid unexpected duty liabilities
⚠Electrical and electronic goods must comply with Australian Communications and Media Authority (ACMA) electromagnetic compatibility and electrical safety standards; many products require a Regulatory Compliance Mark (RCM) before supply into the Australian market
⚠Biosecurity Act 2015 requirements apply to any goods containing or associated with timber packaging, plant material, or animal-derived inputs; wooden pallets and crates must meet ISPM 15 treatment standards and goods may be subject to inspection or treatment on arrival by the Department of Agriculture, Fisheries and Forestry

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 Germany — duty, GST, IPC, and biosecurity included.

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Other product categories imported from Germany

Ch.84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof Ch.85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles Ch.87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof Ch.30Pharmaceutical products Ch.90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof Ch.38Miscellaneous chemical products