New excise duty rates for alcohol from 1 July
The annual adjustment to the excise and excise-equivalent duty rates on alcohol products will take place on 1 July 2009.
The annual adjustment is based on movements in the ‘Consumers Price Index All Groups excluding credit services’ over the 12-month period to 31 March 2009.
The new rates are:
| |
Alcohol products |
New rate from 1 July 2009 |
Ice cream and other edible ice |
- containing more than 1.15% vol but not more than 2.5% vol
- containing more than 2.5% vol but not more than 6% vol
- containing more than 6% vol but not more than 9% vol
- containing more than 9% vol but not more than 14% vol
- containing more than 14% vol but not more than 23% vol
- containing more than 23% vol |
38.208c per litre
$25.476 per litre alcohol
$2.0380 per litre
$2.5476 per litre
$46.400 per litre alcohol
$46.400 per litre alcohol |
| Beer |
- containing more than 1.15% vol but not more than 2.5% vol
- containing more than 2.5% vol |
38.208c per litre
$25.476 per litre alcohol |
Wine or fresh grapes |
- containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits
- other |
$46.400 per litre alcohol
$2.5476 per litre |
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
- containing more that 14% vol, fortified by the addition of spirits or any substance containing spirits
- other |
$46.400 per litre alcohol
$2.5476 per litre |
Other fermented beverages (such as cider, perry, mead) |
- containing more than 1.15% vol but not more than 2.5% vol
- containing more than 2.5% vol but not more than 6% vol
- containing more than 6% vol but not more than 9% vol
- containing more than 9% vol but not more than 14% vol
- containing more than 14% vol but not more than 23% vol
- containing more than 23% vol |
38.208c per litre
$25.476 per litre alcohol
$2.0380 per litre
$2.5476 per litre
$46.400 per litre alcohol
$46.400 per litre alcohol |
Spirits and spirituous beverages |
the strength of which can be ascertained by OIML hydrometer (brandy, whisky, rum and tafia, gin and geneva, vodka)
other - containing more than 1.15% vol but not more than 2.5% vol
- containing more than 2.5% vol but not more than 6% vol
- containing more than 6% vol but not more than 9% vol
- containing more than 9% vol but not more than 14% vol
- containing more than 14% vol but not more than 23% vol
- containing more than 23% vol |
$46.400 per litre alcohol
38.208c per litre
$25.476 per litre alcohol
$2.0380 per litre
$2.5476 per litre
$46.400 per litre alcohol
$46.400 per litre alcohol |
| Bitters |
- containing not more than 23% vol
- containing more than 23% vol |
$46.400 per litre alcohol $46.400 per litre alcohol |
Liqueurs and cordials |
- containing more than 1.15% vol but not more than 2.5% vol
- containing more than 2.5% vol but not more than 6% vol
- containing more than 6% vol but not more than 9% vol
- containing more than 9% vol but not more than 14% vol
- containing more than 14% vol but not more than 23% vol
- containing more than 23% vol |
38.208c per litre
$25.476 per litre alcohol
$2.0380 per litre
$2.5476 per litre
$46.400 per litre alcohol
$46.400 per litre alcohol |
Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2009 will be subject to the new rates.
If you need further information, please contact Customs on 0800 428 786 (0800 4 CUSTOMS).
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