Alcohol regulations in Samoa

Licensing, import, labelling and tax rules for spirits. Researched October 2026.

Research guide, not legal advice. Compiled in October 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 Spotted something out of date?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: Dry areas exist
Legal drinking age: 21
Legal purchase age: 21

Licence to make spirits (distillery and bottling)

Licences needed: Licence to Manufacture Alcohol (Alcohol Control Act 2020) and a general Business Licence (Business Licences Act)
Authority: Alcohol Control Board (ACB) / Ministry of Customs and Revenue (MCR)
Documents: Completed application form, Business Licence Certificate, Police Report, proof of identity, Foreign Investment Certificate (if foreign-owned), facility floor plans, manufacturing process documentation, proof of excise registration, and signed consent letter from village council (Alii and Faipule) if situated within village territory
Fees: not confirmed
Time to obtain: not confirmed

Import licence and registration

Who can import: Commercially registered businesses in Samoa holding a valid Business Licence and an Import Licence issued by the Alcohol Control Board
Licences or registrations: Licence to Import Alcohol (Part 8 of Alcohol Control Act 2020); ASYCUDAWorld Importer registration with MCR Customs
Authority: Alcohol Control Board (ACB) and Ministry of Customs and Revenue (Customs Division)
Documents: Import licence application form, Business Licence Certificate, Police Clearance Report, photo identification, customs import declaration, commercial invoice, bill of lading, and certificate of origin/analysis
Fees: not confirmed
Time to obtain: not confirmed

Product and label registration

Required: yes
Process: Under Section 39 and Section 51 of the Alcohol Control Act 2020 and the Samoa Alcohol Standards Guidelines 2024, packaging, trade marks, and product labels must be submitted to the Alcohol Control Board (ACB) for pre-market review and approval prior to import, distribution, or sale.
Authority: Alcohol Control Board (ACB)
Documents and samples: Product label proofs/packaging artwork, chemical analysis / certificate of analysis confirming ABV, ingredients and allergen disclosures, and product specification samples upon request
Fees: not confirmed
Renewal: not confirmed
Time to obtain: not confirmed

Import rules

Alcohol is classified as a restricted good requiring import authorization from the ACB and clearance via ASYCUDA. Each commercial shipment must be declared with standard shipping documents, invoices, and certificates of analysis. Distilled spirits are subject to a maximum 40% ABV standard ceiling unless granted special dispensation, and containers under 500 ml are generally prohibited for spirits. Physical excise/strip stamps are not mandatory, but border clearance requires payment of customs duty, primage duty, excise, and VAGST prior to release.

Import duty on spirits (HS 2208)

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.

Excise and taxes

Excise duty under the Excise Tax Rates Act 1984: spirits <=40% ABV (HS 2208) are taxed at SAT 38.60 per litre; spirits exceeding 40% ABV (where permitted) are taxed up to SAT 39.93 per litre. A 15% Value Added Goods and Services Tax (VAGST) is applied to the compounded landed sum of CIF value + customs duty + excise tax.

Retail and distribution

Private licensed retailers, supermarkets, hotels, and bars hold licences issued by the ACB (Wholesale Licence: SAT 1,500; Retail Sale Licence: SAT 280; Food & Beverage Licence: SAT 1,300; Bar Licence: SAT 1,800; Nightclub Licence). Sales to anyone under 21 are illegal. Trading hours are determined by licence class and regulations; retail takeaway sales are strictly restricted on Sundays and late hours, with exceptions for licensed on-premise hospitality and international airport/port duty-free premises.

Online sale and delivery

restricted; vendors must hold an active retail/wholesale alcohol licence, obey standard statutory trading hours, and conduct mandatory age verification upon ordering and delivery to ensure recipients are at least 21 years of age.

Labelling

Labels must be in English with a minimum font size of 1.5 mm, indicating: product name, net contents in metric units, alcohol strength (% ABV), full ingredients list in descending order, mandatory allergen declarations, name and address of producer/importer, country of origin, and the statutory health warning: 'Alcohol abuse is dangerous for health' (Alcohol Control Act 2020 s 51(1)(d)).

Advertising

Regulated under the Alcohol Control Act 2020 and Samoa Alcohol Standards Guidelines 2024. Alcohol advertising and marketing communications for beverages of 0.5% ABV and above must contain prominent health impact warnings and a clear statement (written or audio) that sale to persons under 21 is unlawful. Marketing aimed at minors or associating alcohol with social/sexual success is prohibited.

Legal definitions of spirits

Statutory cap limiting standard alcoholic strength of spirits for domestic commercial circulation to a maximum of 40% ABV, with a ban on distilled spirit bottle sizes below 500 ml under the Excise Tax Rates Amendment framework. Defined spirit standards are detailed in the Food (Safety and Quality) Regulations 2017 and the Samoa Alcohol Standards Guidelines 2024.

Dry or restricted areas

dry areas exist; under the Village Fono Act 1990 and customary authority recognized by the Alcohol Control Act 2020, local village councils (Alii and Faipule) have legal authority to declare their village lands dry or impose localized bans/restrictions on the commercial sale and public consumption of alcohol.

Recent changes

Introduction and rollout of the Samoa Alcohol Standards Guidelines 2024 in May 2024, establishing strict manufacturing standards, mandatory ACB label pre-approval, and product safety thresholds.
Expanded enforcement powers empowering police and liquor inspectors to issue on-the-spot infringement notices for underage sales and breaches of permitted trading hours.
Continued enforcement of the 40% ABV legal cap on standard commercial spirits and the prohibition of spirits containers under 500 ml.

Opportunities for exporters

Opportunities exist primarily in premium international distilled spirit categories (whisky, gin, vodka, and rum) catering to upscale resorts, hotels, and the tourism trade. Exporters must ensure products comply with the 40% ABV threshold, container size mandates, and pre-approved health warning labels.

Regulators

Sources

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