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

Importing Chapter 22 beverages such as Mexican tequila or spirits under CPTPP preferential rates requires a valid Certificate of Origin or approved exporter self-declaration held at entry, while simultaneously triggering Excise Equivalent Goods obligations and, for wine products, Wine Equalisation Tax registration with the ATO before ABF will release the goods.

✓ FTA Active: CPTPPHS Chapter 22

Free Trade Agreement

Comprehensive and Progressive Agreement for Trans-Pacific Partnership

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

View CPTPP rates and requirements →

Compliance requirements

⚠Obtain CPTPP Certificate of Origin or approved exporter declaration from Mexican supplier before lodging the import entry.
⚠Declare accurate Litres of Alcohol to ABF at entry and ensure ATO excise equivalent duty is paid promptly to avoid penalties.
⚠Confirm all labels comply with FSANZ Food Standards Code in English, including country of origin and allergen statements, prior to vessel arrival.
⚠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 CPTPP Certificate of Origin or Origin Declaration must be held at time of import to claim preferential tariff rates; self-declaration by approved exporters is accepted under CPTPP rules
⚠Electrical and electronic goods from Mexico must meet ACMA regulatory compliance labelling requirements and relevant Australian Communications and Media Authority technical standards before being sold or used in Australia
⚠Biosecurity declarations and potential inspection are mandatory for goods containing timber, leather, plant-based materials or food products, with DAFF biosecurity risk assessments applying particularly to Mexican agricultural and processed food imports
⚠Anti-dumping and countervailing duty measures administered by the Anti-Dumping Commission may apply to certain steel, aluminium and manufactured goods from Mexico, and importers should check the measures register prior to lodging entries

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

Calculate Landed Cost Find HS Code with AI

Other product categories imported from Mexico

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.61Articles of apparel and clothing accessories, knitted or crocheted Ch.64Footwear, gaiters and the like; parts of such articles Ch.39Plastics and articles thereof