Wine Equalisation Tax Exemptions
Wine tax is payable on imported wine unless the wine is covered by an exemption. Where imported wine is covered by an exemption, the Department provides exemption codes that can be used in the Departments systems to claim the tax exemption. A list of available exemptions (and associated codes) is provided below.
Important - Each Wine Tax exemption is based on legislation that provides the basis for the exemption. The description of exemptions listed below is only a summary. Reference to the legislation must be undertaken to determine whether a specific commodity is taxable or exempt. Goods that do not fit the terms of the relevant legislation are not exempt.
Wine tax exemptions for imported wine are provided under the following legislation: