Exemptions
What wine is exempt from the export charge?
Small quantities of wine are exempt from charge. This is a summary of the definition of small quantities:
- Wine
- that is in a labelled container up to 5 litres and fitted with a non-reusable closure or
- up to 100 litres exported on one ship or aircraft to one destination - by one exporter**
- Wine in personal luggage (up to 30 litres)
- Wine sent from one person to another (up to 30 litres)
- When moving house, wine that is part of household effects
- Wine samples for a trade fair or event
- Wine for scientific or technical purposes (up to 100 litres)
- Duty free wine
- Wine for catering on international vehicles
** For Paragraph 1. above, two or more exporters are taken to be one 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.