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Wine Export Charge (WEC)
The Wine Export Charge is a levy payable by exporters of Australian wine. The Wine Export Charge funds Wine Australia’s market development activities that are aimed at increasing the demand, sale and consumption of Australian wine both domestically and overseas.
From 1 October 2015, the Wine Export Charge has been collected by Wine Australia. Previously, the Australian Government Department of Agriculture, Fisheries and Forestry collected this charge.
How is the WEC calculated?
The Wine Export Charge remains the same. It is calculated as a percentage of the Free On Board (FOB) sales value.
The Wine Export Charge rates are as follows:
| Wine FOB sales value for the levy year | Levy base amount | Plus | Amount of levy payable |
|---|---|---|---|
| $0 to $20 million | - | 0.20% of value | |
| $20 million to $70 million | $40,000 | + | 0.10% of value between $20m and $70m |
| $70 million and over | $90,000 | + | 0.05% of value over $70m |
For example, if the FOB sales value is $75 000, the charge payable is calculated as: $75 000 x 0.2% = $150.
Rates are current as at 1 July 2015.
The Wine Export Charge excludes Goods and Services Tax (GST).
Statement of Exports
An export summary is provided to you to assist in making your export declaration or 'return', which is required under the Primary Industries Levies and Charges Collection Regulations 1991.
Each quarter, the full charge is always calculated from 1 July of the levy year. The amount you have already been invoiced is removed to give the balance that you owe each quarter.
How to request a Review
If any of your information is incorrect, please email [email protected] and request a review of your export summary.
You must include the following information so that your shipment data can be corrected:
- Exporter ID
- Export Permit Number
- Exporter Reference
- For packaged wine: Product ID, number of cases, bottles per case, bottle volume (for example, 750 mL), and FOB value
- For bulk wine: Product ID, number of tanks, tank size (for example, 25,000 L), total volume, and FOB value
You are required to submit a return and pay the Wine Export Charge amount by the 28th day of each new quarter. If payment is not made by the due date, penalties for late payment are likely to be applied by the Department of Agriculture, Fisheries and Forestry, Levy Collection Service.
Key dates for WEC returns
Reminder for exporters to check their preliminary Statement of Exports to make sure all shipments are correct before they receive the Wine Export Charge (WEC) summary
Two weeks prior to the end of the quarter, all exporters who have shipments in the quarter will receive a preliminary Statement of Exports.
Use this to check your shipment data and make any adjustments before the Wine Export Charge is calculated at the end of the quarter.
If any details are not correct, please update the shipment records in the Wine Australia Licensing and Approval System (WALAS) using the ‘Edit Shipment Details’ function.
Alternatively, please email [email protected]; you must include the following information so that your shipment data can be corrected:
- Exporter ID
- Export permit number
- Exporter reference
- For packaged wine: Product ID, Number of cases, Bottle per case, Bottle volume (750ml), FOB value
- For bulk wine: Product ID, Number of tanks, Tank size (25,000l), Total volume, FOB value.
By completing this review, you will ensure that you receive the correct WEC Summary and prevent any delays in submitting this declaration.
Wine export charge exemptions
What wine is exempt from the export charge?
Small quantities of wine are exempt from charge. This is a summary of the definition of small quantities:
- Wine
- that is in a labelled container up to 5 litres and fitted with a non-reusable closure or
- up to 100 litres exported on one ship or aircraft to one destination - by one exporter**
- Wine in personal luggage (up to 30 litres)
- Wine sent from one person to another (up to 30 litres)
- When moving house, wine that is part of household effects
- Wine samples for a trade fair or event
- Wine for scientific or technical purposes (up to 100 litres)
- Duty free wine
- Wine for catering on international vehicles
** For Paragraph 1. above, two or more exporters are taken to be one exporter if the exporters are:
- related bodies corporate (within the meaning of the Corporations Act 2001) or
- individuals who are relatives or
- individuals who are acting in concert with each other.
What legislation covers this levy/export charge?
A legislative framework of imposition, collection and disbursement legislation authorises and supports Australia's primary industries levies system.
These are the relevant legislative instruments:
Primary Industries (Custom) Charges Act 1999
Primary Industries (Custom) Charges Regulations 2000
Primary Industries Levies and Charges Collection Act 1991
Primary Industries Levies and Charges Collection Regulations 1991
Note that we collect the Wine Export Charge pursuant to a collection agreement entered into under section 11 of the Primary Industries Levies and Charges Collection Act 1991.