What is the duty rate for Alcohol and Tobacco?
The duty rates for alcohol varies depending on its exact specifications, however to give you a general idea most Wines and Spirits attract a duty rate of 5% of the value of the goods PLUS $69.57 per litre of alcohol content and most Beers made from malt attract a duty rate of $41.06 per litre or alcohol content by which it exceeds 1.15%. Note: In addition to duty and GST, most wines also attract Wine Equalisation Tax (WET) which is calculated at 29% of [the customs value (CV) PLUS the duty PLUS the Transport and Insurance (T&I)]. Tobacco duty rates also vary but again to give you an idea, the most common rate is $415.86/kg of tobacco content.
