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Alcohol and excise

Information about alcohol and excise is available below.

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        • Volume of alcohol rules – summary for excise declarants
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Duty-free alcohol permits

If you’re planning to use, supply or import alcohol for commercial, industrial, educational or scientific purposes, you may be able to do so without paying duty.

Record-keeping obligations for alcohol licenced manufacturing areas and off-site storage

Customs-controlled areas (CCAs) need to maintain comprehensive records to ensure duty liability is correctly assessed.

Volume of alcohol rules – summary for excise declarants

How to calculate volume of alcohol, how to measure alcohol strength, and methods of verifying alcohol strength measurements. 

Moving products excise-unpaid

When alcohol can be moved without paying excise duty, how to apply for approval to move alcohol excise-unpaid, and record keeping obligations when moving goods.

Page updated: 02.36pm 04 July 2025
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