The collection of wine export charge (WEC) is now the responsibility of the Australian Grape and Wine Authority (AGWA).
Please read the FAQs document for guidance on the new WEC collection arrangement and information that should assist you to lodge and pay a return to AGWA.
If you have any queries in relation to the new WEC collection arrangement (includes any liability incurred from 1 July 2015) and export licencing matters please contact AGWA on 08 8228 2000 or email Wine Australia.
Why is there a change on wine export?
The Australian Government introduces levies and export charges at the request of industry. These levies variously fund research and development, marketing, residue testing, plant and animal biosecurity programs and emergency responses for industry.
The WEC funds AGWA to undertake international promotional work aimed at creating a sustainable increase in the demand for Australian wine. To find out more, visit the Australian Grape and Wine Authority website.
What is the WEC payable on?
The WEC is payable on the wine produced in and exported from Australia.
Who pays the WEC? Who submits returns?
The licensed exporter of the wine is liable to pay the WEC and submit returns to AGWA.
The return information can be found in the Export Summary that AGWA will issue to wine exporters.
Any queries can be addressed to the Finance Department of AGWA, email Wine Australia.
What is the WEC rate on wine export?
WEC is calculated as a percentage of the free on board sales value. The export charge rates are as follows:
Table 1: Export Charge Rates
|Wine free on board (FOB) sales value for the levy year||Levy base amount||Plus||Amount of levy payable|
|$0 to $20 million||-||-||0.20% of value|
|$20 million to $70 million||$40 000||
+||0.10% of value between $20m and $70m|
|$70 million and over||$90 000||
+||0.05%of value over $70m|
For example, if the FOB sales value is $75 000, the charge payable is calculated as: $75 000 x 0.2% = $150.
Rates are current as at 1 July 2015.
Australian Government levies and charge exclude GST.
When is the return and payment due?
The return together with payment must be submitted to AGWA within 28 days of the end of the quarters of March, June, September and December. For example the return and payment for the quarter ending 30 September - that is, for the months of July, August and September - are due on or before 28 October.
A licensed exporter may apply through thedepartment’s levies Adelaide office for an exemption from the requirement to lodge quarterly returns for a levy year* if they have reasonable grounds to believe that the export charge will be less than $200.
The return together with payment must be submitted to AGWA on or before 28 July in the next levy year*. For example, the return and payment for the 2015-16 levy year* are due on or before 28 July 2016.
Please contact the
Department of Agriculture - Levies Adelaide office for an application for exemption form or for more information on annual returns.
Are there any exemptions from this WEC?
Small quantities of wine are exempt from WEC. Small quantities are defined as:
- that is contained in labelled containers, each of which:
- has a capacity of not more than 5 litres; and
- is fitted with a non-reusable closing device; and
- that is exported, whether or not to 1 consignee:
- by 1 exporter, or by 2 or more exporters that are taken to be 1 exporter†; and
- on 1 ship or aircraft to a single port of discharge; and
- in a total quantity of not more than 100 litres:
2. a quantity of wine, not exceeding 30 litres, that is contained in the personal luggage of a traveller;
3. a quantity of wine, not exceeding 30 litres, that is sent in a consignment by an individual to another individual;
4. a quantity of wine for the household of an individual who is moving house;
5. a quantity of wine:
- that is intended to be displayed in Australia, or an agreement country#, at a trade fair, or a comparable event, for the purposes of the customs laws of the relevant country; and
- that is packed in labelled containers of a capacity of not more than 2 litres and fitted with a non-reusable closing device;
6. a quantity of wine, not exceeding 1 hectolitre, that is imported into Australia, or exported to an agreement country#, for the purpose of scientific or technical purposes;
7. a quantity of wine that is imported into Australia, or exported to an agreement country#, by a diplomatic, consular or similar establishment as part of the duty-free allowance of the establishment;
8. a quantity of wine that is held on board a means of international transport as victualling supplies.
† For Paragraph 1 above, 2 or more exporters are taken to be 1 exporter if the exporters are:
- related bodies corporate (within the meaning of the
Corporations Act 2001); or
- individuals who are relatives; or
- individuals who are acting in concert with each other.
# An agreement country means an agreement relating to trade in wine which is in force between the EC and Australia, and an agreement relating to trade in wine which is in force between a foreign country (other than an EC country) and Australia.
General information and definitions
*A levy year is a financial year that is, 1 July to 30 June.
What legislation covers this levy/export charge?
A legislative framework of imposition, collection and disbursement legislation authorises and supports Australia's primary industries levies system. These are the relevant Acts:
Primary Industries (Custom) Charges Act 1999
Primary Industries Levies and Charges Collection Act 1991
Please note that, under section 27 of the
Primary Industries Levies and Charges Collection Act 1991, an authorised Department of Agriculture officer can release the names and addresses of levy payers to industry bodies and levy recipient organisations.
Download the legislation or call CanPrint Information Services on 02 6293 8383 to purchase a copy.
This information sheet is a guide only and does not substitute for the relevant legislation.