Alcohol regulations in Nauru
How to import or export liquor and spirits to Nauru, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched September 2026.
Research guide, not legal advice. Compiled in September 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 21
- Legal purchase age
- 21
Licence to make spirits (distillery and bottling)
- Licences needed
- not confirmed
- Authority
- Liquor Licensing Board
- Documents
- not confirmed
- Fees
- not confirmed
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Businesses holding a valid Liquor Import Licence issued by the Liquor Licensing Board; incoming adult travellers aged 21 and older may import up to 2 litres of spirits or wine duty-free for personal use.
- Licences or registrations
- Liquor Import Licence (Form 1 application / Form 2 licence)
- Authority
- Liquor Licensing Board & Nauru Customs Office (Department of Finance)
- Documents
- Application Form 1, police clearance report (Part B of application), business registration records, customs import declaration (Form IM4 / IM7), commercial invoice, and transport documents (bill of lading / airway bill)
- Fees
- AUD 3,000 application fee and AUD 3,000 renewal fee (prescribed in Schedule 2 via Liquor Control (Forms and Fees) (Amendment) Regulations 2025); plus AUD 10 Customs entry processing fee per consignment
- Time to obtain
- not confirmed
Product and label registration
- Required
- no
- Process
- There is no product-level brand registration or label approval mechanism (such as US TTB COLA or excise brand registration). Clearance is conducted at the customs declaration stage under the importer's licence.
Import rules
Commercial imports must be imported by a holder of a Liquor Import Licence and declared to Nauru Customs under the Customs Act 2014 and Customs Regulations 2023. Consignments require standard commercial invoices, packing lists, and bills of lading. Nauru operates no state trading monopoly on alcohol imports. Physical tax stamps or strip stamps are not required.
Import duty on spirits (HS 2208)
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 strength; following border tariff adjustments, duties are assessed at the border on CIF value and volume (exact per-litre rates are set out in the Customs Tariff schedule; not confirmed).
Excise and taxes
Nauru has no standalone domestic excise tax legislation; all excise-type taxation on alcoholic beverages is collected entirely as border customs duties under the Customs Act 2014. Imports are also subject to a standard 10% value-added/consumption tax and an AUD 10 customs entry fee.
Retail and distribution
Private sector retail and on-premise venues. Licences granted by the Liquor Licensing Board include Off-licence (retail bottle shops and stores), Bar Licence, Restaurant Licence, Nightclub Licence, and Club Licence. Permitted trading hours are specified on the licence; operating outside authorized hours or without a licence is subject to fines up to AUD 15,000 and possible imprisonment.
Online sale and delivery
restricted
Labelling
Nauru does not maintain bespoke national alcoholic beverage labelling legislation or mandatory domestic health warning requirements; imported spirits typically follow standard commercial and exporting partner requirements (e.g., FSANZ standards, indicating product description, net volume, ABV %, and producer details). Local tax or strip stamps are not mandated.
Advertising
Advertising and promotional activities are restricted under the Liquor Control Act 2017 to protect public health and prevent alcohol misuse; advertising targeting persons under 21 years of age is strictly prohibited.
Legal definitions of spirits
not confirmed
Dry or restricted areas
No dry districts exist, but drinking in non-licensed public places is prohibited, and the Liquor Licensing Board holds statutory authority to issue individual and premises banning orders.
Recent changes
- Enactment of the Liquor Control (Forms and Fees) (Amendment) Regulations 2025 (SL No. 27 of 2025, notified 19 May 2025), which revised Schedule 2 licence fees to AUD 3,000 for bar, restaurant, off-licence, and liquor import licences, as well as their renewals.
- Introduction of the Liquor Control (Amendment) Bill 2025 to Parliament to amend the Liquor Control Act 2017, including the insertion of Part 7A.
- Implementation of updated customs clearance procedures under the Customs Regulations 2023 and the Customs (Conditional Prohibited Imports) Order 2026.
Opportunities for exporters
Because Nauru has no domestic commercial spirit production, the market is completely reliant on imported spirits. Exporters can access the island by supplying established local licensed distributors, retail merchants, and hospitality venues holding valid Liquor Import Licences.
Regulators
Sources
- Republic of Nauru - Liquor Control Act 2017 (No. 37 of 2017)
- Republic of Nauru - Liquor Control (Forms and Fees) (Amendment) Regulations 2025 (SL No. 27 of 2025)
- RONLAW - Republic of Nauru Online Legal Database (Liquor Control (Amendment) Bill 2025)
- Republic of Nauru - Customs Act 2014 & Customs Regulations
- Customs & Import Duties in Nauru: Rules for Importers
- Excise Tax in Nauru: Scope, Rates and Compliance
Selling into Nauru or buying from it?