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

UK alcoholic beverages may qualify for preferential tariff rates under AUKFTA, but importers must hold a valid Declaration of Origin on commercial documentation AND simultaneously satisfy Australian EEG permit, WET registration, and FSANZ labelling obligations before ABF will release goods.

✓ FTA Active: AUKFTAHS Chapter 22

Free Trade Agreement

Australia-United Kingdom Free Trade Agreement

Chapter 22 goods originating in United Kingdom may qualify for preferential duty rates under AUKFTA. Goods must meet the rules of origin and be accompanied by a valid certificate of origin.

View AUKFTA rates and requirements →

Compliance requirements

⚠Obtain a supplier Declaration of Origin on commercial invoices to claim AUKFTA preferential duty rates at entry lodgement.
⚠Register for WET with the ATO and declare 29% WET on wholesale value for all imported UK wine shipments.
⚠Verify FSANZ-compliant English labels including country of origin and allergen statements are affixed before ABF examination.
⚠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
⚠A valid proof of origin such as a Declaration of Origin on commercial documentation is required to claim preferential tariff rates under AUKFTA, with importers able to self-declare or hold supplier declarations
⚠Therapeutic goods including pharmaceuticals and medical devices must be listed or registered on the Australian Register of Therapeutic Goods (ARTG) via the TGA prior to importation, regardless of UK regulatory approval
⚠Alcoholic beverages including Scotch whisky and English wines are subject to Australian excise-equivalent customs duty and must comply with Food Standards Australia New Zealand (FSANZ) labelling requirements including allergen and sulphite declarations
⚠Biosecurity requirements under the Biosecurity Act 2015 apply strictly to goods containing wood packaging material, animal-derived products, and any plant material, which must meet DAFF import conditions and may require treatment or inspection on arrival

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 United Kingdom — duty, GST, IPC, and biosecurity included.

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