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

No Australia-France FTA exists, so MFN tariff rates apply to all Chapter 22 imports from France; the most critical obligation for French wine and spirits is simultaneous compliance with WET registration, accurate LAL declarations for excise, and FSANZ English-language labelling before ABF will release goods.

No FTA — MFN rates applyHS Chapter 22

Compliance requirements

⚠Register for WET with the ATO before shipment arrives and declare 29% WET on wholesale value at entry lodgement.
⚠Calculate and declare litres of alcohol precisely on the import entry to avoid ATO underpayment penalties on excise equivalent goods.
⚠Verify all French wine and spirits labels carry English country of origin, ingredient, and allergen statements compliant with FSANZ Food Standards Code prior to dispatch.
⚠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 France, so MFN (general) tariff rates apply to all goods; a commercial invoice and packing list are required but no preferential certificate of origin is needed for duty purposes
⚠Alcoholic beverages including wine and spirits (Chapter 22) are subject to Australian Border Force import permits and must comply with Food Standards Australia New Zealand (FSANZ) labelling requirements including country of origin and allergen declarations
⚠Cosmetics, perfumes and pharmaceutical goods (Chapters 30 and 33) must meet Therapeutic Goods Administration (TGA) or NICNAS/AICIS registration requirements before importation, and French CE marking alone is not accepted as proof of Australian compliance
⚠Biosecurity Act 2015 controls apply to any goods containing animal or plant material including leather goods, wooden components, natural cork and floral products, which may require biosecurity inspection or treatment on arrival in Australia

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

Calculate Landed Cost Find HS Code with AI

Other product categories imported from France

Ch.33Essential oils and resinoids; perfumery, cosmetic or toilet preparations 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.62Articles of apparel and clothing accessories, not knitted or crocheted