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

Importing HS Chapter 22 beverages from Denmark attracts MFN tariff rates with no FTA concession available, and importers must simultaneously manage Excise Equivalent Goods obligations, WET registration, and FSANZ-compliant English labelling before ABF will release goods.

No FTA — MFN rates applyHS Chapter 22

Compliance requirements

⚠Register for WET with the ATO and declare 29% WET on wholesale value for all imported Danish wine at entry.
⚠Calculate and declare accurate litres of alcohol (LAL) on the import entry to avoid ATO underpayment penalties.
⚠Ensure all Danish beverage labels are in English and meet FSANZ country of origin and allergen requirements prior to shipment.
⚠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 Denmark, so MFN (general) tariff rates apply to all goods; a commercial invoice with accurate country of origin declaration is required for customs entry but no preferential certificate of origin is applicable
⚠Pharmaceutical and medical device imports from Denmark must comply with TGA registration or listing requirements under the Therapeutic Goods Act 1989, with applicable permits obtained prior to importation
⚠Electrical and electronic goods must meet Australian electromagnetic compatibility and electrical safety standards, with ACMA compliance labelling and state-based electrical safety approval (RCM mark) required before sale in Australia
⚠Biosecurity declarations and DAFF inspection are mandatory for any goods containing timber, wood packaging material, dairy ingredients, animal-derived products or live biologicals, with ISPM-15 treatment required for all wood packaging

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

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Other product categories imported from Denmark

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.30Pharmaceutical products Ch.87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof Ch.90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof Ch.33Essential oils and resinoids; perfumery, cosmetic or toilet preparations