The Secretary of the Department of Agriculture has entered into a collection agreement with Wine Australia. Wine Australia will collect the wine export charge for wine exporters.
When export charges apply
Export charge applies to wine produced in and exported from Australia.
Exemptions
Export charge does not apply to wine if the exported amount meets the definition of a small quantity.
Records must be maintained to confirm that the exemption applies.
Who collects and pays
The export charge is paid by the person who holds the licence to export the wine under the Wine Australia Act 2013.
We call this person the export charge payer.
The export charge payer pays directly to Wine Australia. Wine Australia collects the charge and then pays that amount to us.
Rates
| Product | Export charge rate | |
|---|---|---|
| Free on-board sales value | $0 to $20 million | 0.2% of free on board sales value |
| more than $20 million and up to $70 million | The sum of $40,000 (as a base amount), and 0.1% of free on board sales value more than $20 million | |
| more than $70 million | The sum of $90,000 (as a base amount) and 0.05% of free on board sales value more than $70 million | |
GST is not applied to Australian Government export charges.
See full details of the levy and export charge rates.
Payment dates
Quarterly
Quarterly payments to Wine Australia are for wine exported.
Payment to Wine Australia must be received by:
- 31 October (July to September quarter)
- 31 January (October to December quarter)
- 30 April (January to March quarter)
- 31 July (April to June quarter)
Example: For wine exported in the July to September quarter in a financial year, payment must be received by 31 October in the same financial year.
You may not need to pay quarterly.
You can apply to pay on an annual basis if you believe the total amount of export charge you will (or will be likely to) pay on wine in a financial year will be less than $1,000 (GST exclusive).
To apply to pay annually, contact the levies team in your state or territory.
Annual
Annual payments are for wine exported in a financial year where we have approved your application to pay once a year.
Payment to Wine Australia must be received by:
- 31 July each year (for the previous financial year)
For wine exported in a financial year where we have approved your application to pay annually, payment must be received by 31 July in the next financial year.
Late payment penalties apply
Penalties are calculated daily at a compounding rate of 2% of the unpaid amount each month, including any outstanding debt, until the amount is paid in full.
Late payment penalties
Wine Australia will notify us when it becomes aware that a wine exporter has failed to pay their wine export charge for a period.
Wine Australia is not permitted to collect or remit late payment penalties.
We will notify you if you have incurred a late payment penalty and provide instructions for penalty payment. Late payment penalties must be paid to the department and not to Wine Australia.
Payment information
To make payment to Wine Australia, you will need to know the:
- volume of wine exported
- value (free on-board value) of wine exported
- amount of export charge payable.
Visit Lodging a return on Wine Australia’s website for more information.
More information can be found in the Export Summary issued by Wine Australia to licenced wine exporters.
Record keeping
You must keep records for five (5) years. The records must:
- be set out for each financial year
- include details of each transaction.
Heavy penalties could apply if you fail to meet the record keeping requirements.
Who uses this export charge
Recipient body for the wine export charge is:
Definitions
Wine
An alcoholic beverage produced by the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes, or both.
Small quantities of wine
A quantity of wine that:
- is not more than 100 litres, that is exported in a single consignment and packed in labelled containers of not more than 5 litres and fitted with a non-reusable closing device
- is not more than 30 litres and contained in the personal luggage of a traveller
- is not more than 30 litres that is sent by consignment from one individual to another individual
- belongs to an individual who is moving house and is for domestic use
- is for display at a trade fair or comparable event for the purposes of the customs laws of the relevant country in Australia or an agreement country and is packed in labelled containers of not more than 2 litres and is fitted with a non-reusable closing device
- is not more than 100 litres and is imported into Australia or exported to an agreement country for a scientific or technical purpose
- is imported into Australia or exported to an agreement country by a diplomatic, consular or similar establishment as part of their duty-free allowance, or
- is held on board a means of international transport as victualling (food and provision) supplies.
Single consignment
On a single ship or aircraft to a single port of discharge, and by a single exporter, or by 2 or more exporters who are associated entities within the meaning of section 50AAA of the Corporations Act 2001, or individuals who are relatives, or individuals who are acting in concert with each other.
Levies and related legislation
This information is a guide only. You must be aware of your obligations under relevant levy and export charge laws.
This includes:
- Primary Industries (Customs) Charges Act 2024
- Primary Industries Levies and Charges Collection Act 2024.
- Regulatory Powers (Standard Provisions) Act 2014
See more on levy and export charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and export charges, levies accounts or how to lodge your return, contact the Levies team.