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

No Australia-Spain FTA exists, so full MFN duty rates apply to all Spanish beverages including wine, which also attracts WET at 29% of wholesale value on top of GST — making accurate valuation and ATO registration critical before lodgement. Spanish wine importers face a compounding tax burden requiring simultaneous compliance with ABF excise equivalent goods requirements, FSANZ labelling standards, and WET registration with the ATO prior to first shipment.

No FTA — MFN rates applyHS Chapter 22

Compliance requirements

⚠Register for WET with the ATO before importing Spanish wine and declare WET on every import entry
⚠Verify all Spanish beverage labels are in English and meet FSANZ country of origin and allergen requirements before shipment departs
⚠Calculate LAL accurately on the import entry to avoid ATO underpayment penalties on excise equivalent goods duty
⚠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 Spain, so MFN (general) tariff rates apply to all imported goods and no preferential certificate of origin is required for duty reduction purposes
⚠Anti-dumping and countervailing measures administered by the Anti-Dumping Commission may apply to certain steel and aluminium products originating from or exported via Spain, requiring importers to check current measures on the ADC register prior to lodgement
⚠Electrical and electronic goods must comply with Australian mandatory standards under the Electrical Equipment Safety System (EESS) and telecommunications or radio devices require ACMA registration or supplier declaration of conformity before importation
⚠Biosecurity Act 2015 requirements apply strictly to goods containing timber, cork, plant material, animal products, or soil, with DAFF biosecurity inspections likely and import permits potentially required for certain food, dairy, cured meats, and olive products of Spanish origin

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

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Other product categories imported from Spain

Ch.84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof Ch.87Vehicles other than railway or tramway rolling-stock, and parts and accessories 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.33Essential oils and resinoids; perfumery, cosmetic or toilet preparations Ch.64Footwear, gaiters and the like; parts of such articles Ch.39Plastics and articles thereof