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

Importing Chapter 22 beverages from New Zealand under AANZFTA can attract preferential or zero duty rates, however importers must simultaneously satisfy EEG excise obligations, WET registration for wine, and FSANZ labelling compliance before ABF will release goods — origin preference does not reduce these parallel tax and regulatory burdens.

✓ FTA Active: AANZFTAHS Chapter 22

Free Trade Agreement

ASEAN-Australia-New Zealand Free Trade Agreement

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

View AANZFTA rates and requirements →

Compliance requirements

⚠Obtain a valid AANZFTA Certificate of Origin from the NZ exporter before shipment to claim preferential duty rates.
⚠Register for WET with the ATO prior to importing NZ wine and declare 29% WET on the import entry.
⚠Verify all NZ beverage labels meet FSANZ English-language requirements for allergens, ingredients and country of origin before departure.
⚠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 Certificate of Origin (COO) or Declaration of Origin must be presented to claim preferential AANZFTA duty rates, with goods needing to meet Rules of Origin requirements including sufficient transformation or regional value content thresholds
⚠All food and beverage imports from New Zealand must comply with the Australia New Zealand Food Standards Code (FSANZ), including correct labelling of ingredients, allergens, country of origin and nutritional information panels
⚠Biosecurity requirements under the Biosecurity Act 2015 are strictly enforced for New Zealand goods including dairy products, meat, timber, fresh produce and plant material, with import conditions available via DAFF BICON and potential mandatory inspections or treatments on arrival
⚠Imported wood and wood products including timber, pallets and packaging must meet Australian biosecurity measures and may require heat treatment or fumigation certification, while dairy and meat products require an Import Permit and must come from approved overseas establishments listed by the Department of Agriculture

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 New Zealand — duty, GST, IPC, and biosecurity included.

Calculate Landed Cost Find HS Code with AI

Other product categories imported from New Zealand

Ch.4Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Ch.2Meat and edible meat offal Ch.19Preparations of cereals, flour, starch or milk; pastrycooks' products Ch.84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof Ch.39Plastics and articles thereof Ch.48Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard