The duty rates for spirit alcohols vary depending on its exact specifications, however to give you a general idea spirits commonly attract the 5% duty PLUS $84.51* per litre of alcohol content.
Whiskey Calculation Example:
The Duty and GST payable on a 700ml bottle of Whiskey valued at $100 with an alcohol content of 37.0% would be calculated as follows:
If the Customs value (CV) of the Whiskey = $100.00
Then the Customs duty @ 5% of the $100 (CV) = $5.00 (Payable)
The Litres of Alcohol (La) content is 0.7L x 37.0% = 0.259 La
The La duty rate of $84.51/La x 0.259 La = $21.89 (Payable)
International transport and insurance or postage (T&I) = $50.00
Value of the Taxable Importation (VoTI) = (CV + 5% Duty + La Duty + T&I) = $176.89
Goods and Services Tax (GST) @ 10% of the VoTI = $17.69 (Payable)
Total Payable (Duty + GST) = $44.58
*Quoted rates are indicative and subject to change
