Show download pdf controls
  • Products WET applies to

    WET applies to the following beverages where they contain more than 1.15% by volume of ethyl alcohol:

    For the purposes of WET these products are all referred to as wine.

    See also:

    Fortified wine

    When wine is fortified, either WET or excise applies, depending on the type of wine and its alcoholic strength.

    For wine that can be fortified (such as grape wine, grape wine products and fruit or vegetable wines), the end product must not contain more than 22% alcohol by volume to remain subject to WET.

    See also:

    Products WET doesn't apply to

    WET doesn't apply to the following beverages:

    • beer
    • spirits
    • liqueurs
    • pre-mixed spirits
    • some flavoured ciders
    • ready-to-drink designer drinks
    • clear or characterless grape alcohol-based products.

    If these beverages have an alcohol content of more than 1.15% they are subject either to excise duty (if they’re manufactured in Australia) or customs duty (if they’re imported).

    Next step:

    See also:

    Last modified: 13 Feb 2017QC 22736