Distillers Export guides / Oceania
Exporting spirits to Oceania
Import rules, duty and licences for whisky, rum, gin, vodka, brandy and bulk spirit in 27 countries. Researched October 2026.
Research guide, not legal advice. Each country links to its full regulations page with sources; check duty with a customs broker before you ship.
Overview
Oceania presents a diverse regulatory landscape for spirits exporters, featuring zero-tariff entry points alongside substantial volume-based import duties. While several territories permit general commercial registration, others enforce localized dry zones or statutory import monopolies. Successfully navigating the region requires balancing bilateral trade arrangements against local licensing rules.
- Norfolk Island maintains a commercial import monopoly through the Norfolk Island Liquor Bond, whereas Tokelau limits commercial imports to village administrations, cooperative stores, or Taupulega permission.
- American Samoa, Guam, and New Zealand assess 0% customs duty, contrasting sharply with specific levies such as $15.00 per gallon in Marshall Islands and $12.00 in Micronesia.
- Vanuatu imposes high ad valorem duties between 45% and 55%, while Samoa charges a 20% ad valorem duty combined with a 4% primage duty.
- French Polynesia, New Caledonia, and Wallis and Futuna offer 0% duty on EU-origin spirits, while third-country origins face ad valorem tariffs ranging between 10% and 55%.
- Importers in Australia, Christmas Island, and Cocos (Keeling) Islands use an Australian Business Number (ABN), whereas Guam requires dual local ABC and federal TTB importer permits.
- New Caledonia enforces partial prohibition alongside dry areas, with localized dry zones also operating in Tokelau, Tuvalu, Solomon Islands, Kiribati, and Papua New Guinea.
Country by country
| Country | Status | Import duty on spirits | |
|---|---|---|---|
| American Samoa | dry areas exist | 0% (customs import duties were abolished under ASCA § 11.1020; imports are taxed via territorial excise taxes instead) | Duty-free |
| Australia | legal / dry areas exist | Customs Tariff Heading 2208: 5% general ad valorem customs duty based on FOB Customs Value (duty-free / 0% under Australia's Free Trade Agreements such as AUKFTA,… | Producers Duty-free |
| Christmas Island | legal | Spirits (HS Chapter 2208) entering directly from international origins are classified under Schedule 3 of the Australian Customs Tariff Act 1995. General duty is either… | |
| Cocos (Keeling) Islands | dry areas exist | Direct imports from foreign jurisdictions (HS 2208) are subject to the Australian Customs Tariff Act 1995 (typically 5% general ad valorem customs duty, unless… | Duty-free |
| Cook Islands | dry areas exist | Spirits (HS 2208) are generally zero-rated or free of standard customs tariff duty because fiscal charges are assessed as specific excise duty under Chapter 99. | Producers Duty-free |
| Fiji | legal | Spirits under HS 2208 attract customs fiscal duties under the Customs Tariff Act 1986, assessed either as specific duties (varying by spirit category from approximately… | Producers Duty-free |
| French Polynesia | dry areas exist | HS 2208: Customs Duty (Droit de Douane) generally 0% for EU-origin products under preferential regime, up to 10% ad valorem for third-country origins, plus customs… | Producers Duty-free |
| Guam | legal | 0% (Guam is a duty-free port; no customs duty is levied under HS 2208, though local excise taxes and business privilege taxes apply upon entry or sale) | Producers Duty-free |
| Kiribati | dry areas exist | Spirits (HS 2208) are subject to customs tariff duties, historically assessed at ad valorem rates (typically 0% to 20% under tariff reform, with primary taxation shifted… | |
| Marshall Islands | dry areas exist | $15.00 per gallon (specific duty across HS heading 2208, as set in national tariff schedules) | Producers Duty-free |
| Micronesia, Federated States of | dry areas exist | $12.00 per gallon on distilled alcoholic beverages under 54 FSMC § 221(6) (Public Law No. 13-60). | |
| Nauru | legal | Specific import tariffs on HS heading 22.08 apply under the Customs Tariff Act 2014 and Customs Tariff (Alteration to Tariff) Regulations based on volume and alcohol… | Duty-free |
| New Caledonia | partial prohibition / dry areas exist | Customs duties (droits de douane) on HS 2208: 0% for goods of EU/French and PTOM preferential origin. For non-preferential third countries, duties range between 0% and… | Producers Duty-free |
| New Zealand | legal | 0% (Free across HS Chapter 2208 in the Working Tariff Document of New Zealand). However, imported spirits are subject to the excise-equivalent duty upon import. | Producers Duty-free |
| Niue | legal | Assessed under the Customs Tariff Act 1982 and Manufactured Goods Tax Act 1964; exact rate not confirmed | Producers Duty-free |
| Norfolk Island | legal | 0% (Australian customs duties and indirect taxes do not apply to Norfolk Island under Commonwealth external territory taxation arrangements). | Producers Duty-free |
| Northern Mariana Islands | legal | Standard U.S. HTS customs duties do not apply in the CNMI. Imports are subject to the local CNMI excise tax of $0.18 per fluid ounce ($0.18/fl oz) under 4 CMC §… | Producers Duty-free |
| Palau | legal | 0% (under RPPL 11-11 § 1301, general customs import duty was set to 0%, replacing former ad valorem tariffs with specific excise taxes and the PGST) | Duty-free |
| Papua New Guinea | dry areas exist | Spirits under HS 2208 generally enter at 0% (Free) customs duty under the Customs Tariff Act, as alcohol taxation is primarily captured via specific excise duties and… | Producers Duty-free |
| Pitcairn | legal / dry areas exist | No published specific customs tariff rate for HS 2208 spirits is codified in public statutes; customs and handling assessments are administered on arrival by the… | |
| Samoa | dry areas exist | 20% ad valorem CIF (under HS Heading 2208, Customs Tariff Act 1975) plus 4% primage duty assessed under Section 3A of the Customs Tariff Act. | Producers Duty-free |
| Solomon Islands | dry areas exist | Spirits under HS Heading 2208 are typically subject to customs import duty ranging between 10% and 20% ad valorem on CIF value. | Duty-free |
| Tokelau | dry areas exist | Subject to import duty under Regulation 12 of the Tokelau Customs Regulations 1991 as determined by the General Fono and published in Te Vakai (specific current tariff… | |
| Tonga | legal | 15% ad valorem under heading 2208 of the Tonga Customs Tariff Schedule (e.g., tariff lines 2208.20.91, 2208.20.99, 2208.30.91, 2208.30.99, 2208.40.99, 2208.50.99,… | Producers Duty-free |
| Tuvalu | dry areas exist | not confirmed | |
| Vanuatu | legal | Spirits under HS 2208 are subject to ad valorem customs duties generally ranging between 45% and 55% or specific rates (e.g. 200 Vatu per litre on certain compound… | Producers Duty-free |
| Wallis and Futuna | legal | EU-origin spirits are exempt from customs duty (0%). Non-EU spirits (HS 2208) face customs duty ranging generally between 10% and 55% ad valorem (CIF basis) depending on… | Producers |
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