The duty rates for alcohol varies depending on its exact specifications, however to give you a general idea most beers made from malt attract a duty rate of $49.90* per litre or alcohol content by which it exceeds 1.15%.
Beer Calculation Example:
The Duty and GST payable on a Carton of 24 x 375ml bottles of Beer valued at $70 with an alcohol content of 4.9% would be calculated as follows:
If the Customs value (CV) of the Beer = $70.00
The dutiable Litres of Alcohol (La) is 4.9% – 1.15% = 3.75%
The Litres of Alcohol (La) content is 24 x 0.375L x 3.75% = 0.3375 La
Therefore, the duty rate of $49.90/La x 0.3375 La = $16.84 (Payable)
International transport and insurance or postage (T&I) = $50.00
Value of the Taxable Importation (VoTI) = (CV + Duty + T&I) = $136.84
Goods and Services Tax (GST) @ 10% of the VoTI = $13.68 (Payable)
Total Payable (Duty + GST) = $30.52
*Quoted rates are indicative and subject to change
