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

Australia has no FTA with Portugal, so all Chapter 22 beverages including Portuguese wine and spirits attract full MFN tariff rates, and importers must simultaneously manage Wine Equalisation Tax registration, Excise Equivalent Goods permits, and FSANZ-compliant English labelling before ABF will release goods.

No FTA — MFN rates applyHS Chapter 22

Compliance requirements

⚠Register for WET with the ATO before shipment arrival and declare 29% WET on the import entry for all Portuguese wine.
⚠Obtain an EEG permit and accurately calculate litres of alcohol (LAL) from Portuguese spirits to avoid ATO underpayment penalties.
⚠Verify all Portuguese beverage labels include English country of origin, ingredient declarations, and allergen statements compliant with the FSANZ Food Standards Code.
⚠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 Portugal so MFN (general) tariff rates apply to all imports; a commercial invoice or EUR.1 movement certificate may be required to confirm non-preferential origin for tariff classification purposes
⚠Electrical and electronic goods including machinery must comply with Australian safety and electromagnetic compatibility standards and may require ACMA registration or RCM marking before being placed on the Australian market
⚠Timber, cork products (Chapter 44 and 45), wine, olive oil and other organic or plant-based goods are subject to strict DAFF biosecurity inspection and may require a valid phytosanitary certificate issued by Portuguese authorities prior to export
⚠Anti-dumping and countervailing duty measures administered by the ABF should be checked for relevant steel, aluminium and ceramic tile products of EU origin, as Portugal-origin goods falling within active measures will attract additional duties on top of MFN rates

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

Calculate Landed Cost Find HS Code with AI

Other product categories imported from Portugal

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.44Wood and articles of wood; wood charcoal Ch.64Footwear, gaiters and the like; parts of such articles Ch.39Plastics and articles thereof