How to export spirits from Australia

• Excise Manufacturer Licence (Australian Taxation Office - ATO)
• Excise Storage / Warehouse Licence for underbond storage (ATO or Australian Border Force - ABF)
• Single or Continuing Export Movement Permission (ATO)
• Export Declaration / Export Document Number (EDN) (ABF)
• State or Territory Liquor Licence / Producer-Wholesaler Licence (relevant State Liquor Licensing Authority)
• Non-Prescribed Goods Export Certificate / Certificate of Free Sale (Department of Agriculture, Fisheries and Forestry - DAFF, if required by destination country)

Spirits intended for export can be manufactured and held 'underbond' with excise duty suspended under an ATO excise licence. Distillers must obtain an ATO export movement permission to transport underbond goods to the wharf, airport, or customs depot, and must supply the ABF Export Declaration Number (EDN) as proof of export so no excise duty is paid. Alternatively, if excise duty has already been paid domestically, the exporter can claim an excise duty drawback (refund) from the ATO upon providing proof that the goods were exported. Exported spirits are also GST-free.

• ABF Export Declaration (yielding an EDN / Authority to Deal)
• Commercial Invoice
• Packing List
• Bill of Lading (ocean freight) or Air Waybill (air freight)
• ATO Export Movement Permission
• Certificate of Origin (Preferential under FTAs or Non-Preferential, issued by authorised bodies like Chambers of Commerce)
• Dangerous Goods Declaration (mandatory for bulk spirits, ENA, and high-ABV cargo classified as Flammable Liquid Class 3)
• Certificate of Analysis / Certificate of Age and Origin / Export Health Certificate (DAFF or accredited testing labs, where required by importing customs)

Australian domestic standards require spirits to comply with Australia New Zealand Food Standards Code (Standard 2.7.5) and the Excise Act 1901 (which mandates that whisky, rum, and brandy must be aged in wood for at least 2 years). However, goods destined exclusively for export are exempt from certain domestic retail labelling mandates provided they meet the regulatory standards of the destination country. Exporters must comply with target market regulations, such as US TTB Certificate of Label Approval (COLA) and mandatory warning statements, UK/EU Spirit Drinks Regulations and allergen statements, or market-specific net contents rules. Destination countries frequently require a DAFF Certificate of Free Sale or Certificate of Age and Origin to verify product integrity.

• Australia-United Kingdom Free Trade Agreement (A-UK FTA) - United Kingdom
• Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) - Japan, Canada, Mexico, Singapore, Vietnam, New Zealand, Malaysia, Brunei, Chile, Peru
• Australia-United States Free Trade Agreement (AUSFTA) - United States
• China-Australia Free Trade Agreement (ChAFTA) - China
• Australia-India Economic Cooperation and Trade Agreement (AI-ECTA) - India
• Regional Comprehensive Economic Partnership (RCEP) - ASEAN members, China, Japan, South Korea, New Zealand
• Japan-Australia Economic Partnership Agreement (JAEPA) - Japan
• Korea-Australia Free Trade Agreement (KAFTA) - South Korea

• Export Market Development Grants (EMDG) - Austrade (financial support for export promotional and marketing activities across Tiers 1-3)
• Excise Remission Scheme for Alcohol Manufacturers - Australian Taxation Office (automatic remission of up to AUD $350,000 per financial year on eligible alcohol excise duty)
• Go Global Toolkit and TradeStart Advisers - Austrade (export advisory and market entry support)
• State Government Export Assistance Schemes (e.g., Global Victoria Trade Missions, Investment NSW Export Programs, Trade and Investment Queensland export grants)

The United States, United Kingdom, New Zealand, China, Japan, Singapore, South Korea, and the European Union (notably France and Germany).

• Moving underbond spirits from the distillery premises to the wharf or logistics depot without an approved ATO movement permission, which creates an immediate liability for Australian excise duty.
• Failing to adapt bottle labels to destination-country standards (such as US TTB COLA approval, UK/EU allergen declarations, and target-market standard pack sizes), leading to customs rejections or mandatory relabelling overseas.
• Incorrect handling and documentation of high-ABV spirits and bulk neutral alcohol (ENA) as dangerous goods (Class 3 Flammable Liquids), resulting in carrier refusal or maritime port delays.
• Applying for destination-mandated export health certificates or certificates of free sale through DAFF after cargo has already departed Australia, which commonly leads to customs clearance denial in the destination port.
• Missing or incorrectly formatted Certificates of Origin, preventing the buyer from claiming preferential tariff rates under free trade agreements.

1. Australian Taxation Office - Moving excisable goods and export movement permissions
2. Australian Border Force - Export declarations and cargo clearance requirements