FedEx Australia Customer Wine Shipping Guide

FedEx Australia Customer Wine Shipping Guide Version 1.0 Disclaimer: The Customer Wine Exporting Guide identifies the most popular destination countries from which FedEx Express agrees to accept legal shipments of wine as well as basic documentation requirements applicable for wine. This guide is valid as of the date generated (see below) and is provided solely as a reference for shippers who have executed a FedEx International Wine Shipping Agreement and is only applicable for legal alcohol shipments. The terms of shipping are governed by the FedEx Service Guide, Standard Conditions of Carriage, Terms and Conditions on the Air Waybill and any applicable Rate Agreement. The shipper is responsible for knowing and complying with all applicable laws and regulations in the origin and destination countries. The shipper is further responsible for determining whether the shipper and recipient meet all applicable requirements, and whether the shipment may be legally transported by a common carrier. This guide does not constitute legal advice; if you need legal advice in this area, please consult an attorney. 2nd May 2017

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Table of Contents International Wine Shipping Basics .................................................................................................2

Country-specific requirements for key wine export markets .............................................................3

Belgium ..............................................................................................................................3

Canada ...............................................................................................................................3

China ..................................................................................................................................4

Denmark .............................................................................................................................4

France ................................................................................................................................5

Germany.............................................................................................................................5

Hong Kong..........................................................................................................................5

Ireland ................................................................................................................................5

India ...................................................................................................................................6

Italy.....................................................................................................................................7

Japan..................................................................................................................................7

Malaysia .............................................................................................................................7

Netherlands ........................................................................................................................8

New Zealand.......................................................................................................................8

Philippines ..........................................................................................................................8

Singapore ...........................................................................................................................9

Sweden ..............................................................................................................................9

Thailand..............................................................................................................................9

United Kingdom ................................................................................................................ 10

United States .................................................................................................................... 10

United Arab Emirates ........................................................................................................ 11

Sample FedEx Quick Form................................................................................................ 12

Sample Customised Commercial Invoice ........................................................................... 12

For further queries and updated information, please contact our wine specialist at

WINEENQUIRIES@CORP.DS.FEDEX.COM

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International Wine Shipping Basics

When shipping wine internationally, there are some basic requirements that are applicable regardless of the destination country. These basic

requirements are as follows:

1. FedEx International Air Waybill1: An International Air Waybill (AWB) is required for each shipment. Please refer to Pg.12 in the Appendix,

which lists all the required information to be provided onto the FedEx AWB.

2. Commercial Invoice2: When shipping wine to any international destination, the commercial or proforma invoice needs to be very specific.

This rule applies to both personal and commercial shipments. Many countries around the world charge duties based on the type of wine and

alcohol content. The following information should be clearly indicated on the commercial invoice to avoid custom clearance delays:

• Quantity (e.g. 2 bottles)

• Quantity measurement in litres (e.g. 750ml)

• Producer

• Vintage

• Wine type where applicable (i.e. Red/White, Still/Sparkling)

• Percentage of alcohol by volume (ABV) (e.g.13%)

• Unit value in AUD (per bottle)

• Total value in Australian Dollars

• Purpose of exportation - "For Personal use“ or "Gift" or "Commercial" or “Sample” as appropriate

• For sample shipments, please indicate “samples only, not for resale” on the invoice.

3. Additional documentation: When shipping to some destinations or for commercial shipments, you may be required to complete and provide

additional documentation. Please refer to the country-specific requirements provided in this guide.

1 See Appendix 1 on Pg.12 for a sample Air Waybill

2 See Appendix 2 on Pg.13 for a sample Commercial Invoice

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Country-specific requirements for key wine export markets

3 The Australian Wine and Brandy Corporation, a Commonwealth statutory authority, is responsible for issuing Australian VI 1 certificates to meet EU regulations.

Destination Country

Personal Commercial Duties & Taxes Additional Information

Belgium 1. Reasonable quantity - (Guideline 12 x 750 ml bottles)

1. VI 1 certificate of analysis3

2. Special arrangements are required for customs clearance through an external broker

1. Value Added Tax (VAT) of

21% for wine shipments

above €22 on the Cost,

Insurance & Freight (CIF)

value

2. Excise duty varies by type of

wine and alcohol content

(Approx. duty in the range of

€15-20/hector litre)

Shipments greater than 60 litres must be shipped using the FedEx International Broker Select® option

Canada

1. Quantity limits and restrictions apply (see additional information section)

2. FedEx AWB must be consigned to the Provincial Liquor Board of the province where the recipient resides using the recipient’s physical address with a valid telephone number (see additional information section)

3. Proof of payment (copy of credit card receipt) is required

1. Authorisation from the Provincial Liquor Board

2. FedEx AWB must be consigned to the Provincial Liquor Board of the province where the recipient resides using the recipient’s physical address with a valid telephone number (see additional information section)

1. Duty & Tax (D&T) vary based on provincial tax rates for both personal and commercial shipments

Quantity limits and restrictions for personal import 1. 45L for Alberta/Ontario and

British Columbia 2. Quebec - 9L and an Import

Permit is required 3. Personal shipments are not

allowed in Labrador & Newfoundland, Nova Scotia, Northwest Territories and Prince Edward Island

4. Wine shipments destined to Saskatchewan must be self-collected

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4 The Australian Wine and Brandy Corporation, a Commonwealth statutory authority, is responsible for issuing Australian VI 1 certificates to meet EU regulations.

Destination Country

Personal Commercial Duties & Taxes Additional Information

China 1. Indicate “Personal gift” or “P-effects” and “not for resale”

2. 1-2 wine bottles (max volume 750 ml each)

3. Declared total shipment value must be less than RMB 1,000

4. An explanation letter with the reason for importing the wine must be provided in Chinese

5. A copy of the shipper’s passport or ID is required

6. If applicable, provide a copy of the purchase order

1. Original Certificate of Origin (COO)

2. Original Health Certificate (also known as the Hygienic/Sanitation Certificate)

3. The detailed information on the back labels must be in Chinese and affixed to all wine bottles prior to export and must be prepared by the Chinese Importer of Record (IOR) according to China pre-packaged food labelling standards

1. Import duty of 20% 2. VAT of 17% on the CIF value 3. Consumption tax of 10% on

assessable value (CIF + duty + liquor tax)

4. Estimated duty of RMB 50 is applicable for all personal shipments below 12% ABV per bottle

5. Estimated duty of RMB 100 is applicable for all personal shipments exceeding 12% ABV per bottle

1. High restrictions on wine importation are in place

2. Please contact the FedEx Wine specialist team before shipping

3. Information provided must be true and factual. The samples taken by China Inspection and Quarantine (CIQ) in order to issue the Sanitary Certificate will not be returned. It is prohibited to sell or use imported food products before obtaining the Sanitary Certificate

4. If rejected by entry port customs, the wine shipment could be destroyed

Denmark 1. No D&T for 1 litre wine with a value of less than DKK 360 and less than 22% ABV

2. Reasonable quantity - (Guideline 12 x 750 ml bottles)

1. Import license 2. The wine label must

indicate % of sugar for sparkling wine

3. Iinclude the VI 1 certificate of analysis4

1. VAT of 25% on the CIF value 2. Excise duty varies by type of

wine and alcohol content (approx. DKK 8/ 750ml)

1. Additional documents are required if shipping more than 100 litres. Please contact our FedEx Wine specialist team

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5 The Australian Wine and Brandy Corporation, a Commonwealth statutory authority, is responsible for issuing Australian VI 1 certificates to meet EU regulations. 6 Unique 9-digit French business identification number. 7 Economic Operator Registration and Identification number. See EORI website for more details http://www.eori.eu/eori-general-information/

Destination Country

Personal Commercial Duties & Taxes Additional Information

France 1. Reasonable quantity (Guideline 6 x 750 ml bottles)

2. See additional information section

1. Additional information on the invoice (see additional information section)

2. Advise including the VI 1 certificate of analysis5

1. VAT of 20% for wine shipments above €22 on the CIF value

2. Excise duty varies by type of wine and alcohol content

3. There is a FedEx ancillary fee of €50 per shipment

1. The Siret6 and Economic Operators Identification and Registration (EORI)7 numbers of the recipient are required on the commercial invoice for both personal and commercial shipments

2. The VAT and excise number are required for commercial shipments

Germany 1. Reasonable quantity (Guideline 12 x 750 ml bottles)

1. Limit of 100 litres per year 2. The importer needs to

confirm the remaining allowance

3. Advise including the VI 1 certificate of analysis

1. VAT of 7% on the CIF value 2. Excise duty varies by type of

wine and alcohol content, with ranges from €13.1 to €18.6/hector litre

3. No excise duty except for sparkling wines

1. Samples in limited quantity (not exceeding 12 bottles) are allowed for commercial shipments

Hong Kong 1. No current restrictions

1. Import permit from the consignee

1. No D&T for wines (see additional information section)

1. Wines or liquors with an alcohol strength of more than 30% are subject to D&T

Ireland 1. No restrictions – EORI number is required on the invoice

1. No restrictions - VAT & EORI number are required on the invoice

1. VAT of 23% on the CIF value

2. Excise duty varies by type of wine and alcohol content

3. Additional taxes are applicable for wines exceeding 5.5% ABV

1. Shipments are usually sent for customs inspection

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Destination Country

Personal Commercial Duties & Taxes Additional Information

India 1. Please email our FedEx Wine specialist team prior to shipping with the below details

a. Complete information of sender and receiver

b. Proper value of each wine (if different brands are in one shipment)

c. ABV d. Label on each

bottle with the details of ingredients in descending order

e. Date of Manufacture

f. Batch Number g. The best before

date on all bottles h. Quantity of bottles i. Unit of Measure j. Country of Origin

1. No Objection Certificate from the Food Safety and Standard Authority of India (FSSAI)

2. COO 3. State excise import

license 4. An ingredients list must

be provided in descending order on the wine label

1. Duty of 150% on assessable value (CIF + 1% landing cost)

1. Wine importation is highly restricted and controlled by the local state excise departments

2. Test reports from FSSAI for the first five consecutive consignments of each item are required. If the first five test reports conform to the standards, then random samples are drawn from 5 to 20% of future consignments

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Destination Country

Personal Commercial Duties & Taxes Additional Information

Italy 1. For less than 5 litres, the consignee can provide a Sanitary Self-certification that will require a special sanitary brokerage fee payable by the recipient

2. Greater than 5 litres requires a Sanitary Permit and must be shipped using the FedEx International Broker Select® option

1. For testing, Sanitary Notification is provided by FedEx for €50

2. For sale, a Sanitary Permit is required and shipments must be shipped using the FedEx International Broker Select® option

1. VAT of 22% on the CIF value

2. No excise duty

1. A written signed declaration from the consignee regarding the final use of wine and quantity is required

2. If the Broker Select® option is not selected, shipments will incur additional costs for clearance by a FedEx-appointed external broker (Approx. €125,00)

Japan 1. Reasonable Quantity (Shipment weight must not exceed 10kg)

1. Shipments must be shipped using the FedEx International Broker Select® option

2. Import Permit from the Japanese Ministry of Health, Labour and Welfare

1. Duty of 15% or 125 JPY/litre, whichever is lower. Please note that the minimum customs duty is 70 JPY/litre

2. Liquor tax of 80,000 JPY/ kilolitre

3. Consumption Tax of 8% on (CIF + duty + liquor tax)

1. First time imported shipments will undergo analytical tests run by the authorized Food Research Laboratory

Malaysia 1. Less than 2 bottles (750 ml per bottle only)

1. Import license from MY Customs

1. Import duty varies by type of wine and alcohol content

2. Excise duty of 15% 3. Goods and Services Tax

(GST) of 6% on (CIF + import duty + excise duty)

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8 The Australian Wine and Brandy Corporation, a Commonwealth statutory authority, is responsible for issuing Australian VI 1 certificates to meet EU regulations.

Destination Country

Personal Commercial Duties & Taxes Additional Information

Netherlands 1. No known restrictions 2. No D&T on 1-2

bottles of wine (private individual sending to private individual) with a total value of less than €45

1. No known limitations or restrictions if classified under HS Code 2204

1. VAT of 21% on the CIF value 2. Duty varies by type of wine

and alcohol content

1. VI 1 certificate of analysis8 is required for shipments over 100 litres

New Zealand 1. No known restrictions

1. The importer is required to have an importer code for any goods valued more than NZD 1,000 (whether being a business or private importer) and to pay all applicable D&T

1. Import duty of 5% + NZD 2.76/litre

2. Health Promotion Agency (HPA) levy of NZD 3.7/litre

3. GST of 15% on (CIF + duty + levy)

4. An Import Transaction Fee (ITF) of NZD 46.89 is charged by NZ Customs for each processed entry

Philippines 1. Up to 8 bottles (750 ml only)

1. COO from the Australian Chamber of Commerce & Industry

2. Importer must register as an IOR

1. Local tax of 12% is applicable on CIF value

2. Duty varies by type of wine and alcohol content ranging from 5 - 7%

1. Commercial consumption requires Authority To Release Imported Goods (ATRIG) from the Bureau of Internal Revenue (BIR)

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9 Economic Operator Registration and Identification number. See EORI website for more details http://www.eori.eu/eori-general-information/

Singapore 1. No known restrictions 1. COO from the Australian Chamber of Commerce & Industry

2. Import Permit (AVA license) from the Singapore Agriculture Food and Veterinary Authority

1. Duty: Total quantity in litres x excise duty rate x percentage of alcohol strength

2. Duty varies by type of wine and alcohol content

3. GST of 7% on (CIF + duty)

1. For commercial purposes, the importer must have a Unique Entity Number (UEN) and register his/her intentions with Singapore Customs

2. A quick import guide is available on the Singapore Customs website

Destination Country

Personal Commercial Duties & Taxes Additional Information

Sweden 1. Quantity is restricted to 1 litre for sparkling wine (less than 22% ABV) and 2 litres for still wine (between 3.5 and 15% ABV)

2. D&T are applicable

1. Importing is only allowed by companies with a valid alcohol license

2. IOR with a valid EORI9 and a VAT number are required on the commercial invoice

3. VAT of 25% on the CIF value 4. Wine: 1 SEK/litre in duties

and 32 SEK/litre in tax 5. Fortified/Sparkling wine: 2

SEK/litre in duties and 72 SEK/litre in tax

1. Restrictions for personal shipments - Only private individual sending to private individual are allowed for personal consumption

Thailand 1. An import license is required if importing more than 10 litres of wine

1. COO from the Australian Chamber of Commerce & Industry

2. Importer must obtain an import license from The Excise Department prior to importation

1. Import duty: CIF x Import duty rate @ 60%

2. Local Government duty: Excise duty x 10%

3. Excise duty: CIF + Normal duty x wine code ratio (1.764)

4. VAT of 7% on the CIF value 5. Health support duty for wine

(excise tax x 2%) 6. Broadcast support duty for

wine (excise tax x 1.5%)

1. Customs can implement a special tax for importing luxury goods at any given time

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10 The Australian Wine and Brandy Corporation, a Commonwealth statutory authority, is responsible for issuing Australian VI 1 certificates to meet EU regulations.

United Kingdom

1. Reasonable Quantity (Guideline 24 x 750 ml bottles)

1. A VI 1 certificate of analysis10 is required when shipping more than 100 litres of the same wine

1. VAT of 20 on the CIF value 2. Duty varies by type of wine

and alcohol content. (e.g. - Table wine: £2.08 per 750ml - Sparkling wine: (>5.5% < 8.5% ABV): £2.08750ml

Destination Country

Personal Commercial Duties & Taxes Additional Information

United States

1. Permitted only if both sender and receiver are licensed entities

1. Alcohol and Tobacco Tax and Trade Bureau (TTB) Importer’s Basic Permit

2. Certificate of Label Approval (COLA) or COLA waiver issued by the TTB unless for testing or under 7% ABV

3. U.S. Food and Drug Administration (FDA) Prior Notice Confirmation (PNC)

4. Formal entries (more than 2,500 USD) require a continuous or single-transaction bond

1. Duty varies by type of wine and alcohol content

2. An ancillary clearance service fee may apply if your shipment requires special import clearance processing

1. COO is required for Australia 2. FedEx will not accept shipments

of alcohol (beer, wine or spirits) to non-licensed parties located in the U.S. from an international location. FedEx will accept shipments of alcohol (beer, wine and spirits) inbound to the U.S. when both the shipper and recipient are licensed entities

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United Arab Emirates

1. Maximum of 2 750ml bottles are allowed (See additional information section)

2. A copy of passport and visa page are required

1. Consignee must have a valid Import License

2. Liquor Approval Permit from Dubai Police

3. Consignee Importer Code with Dubai Customs

1. Duty of 50% of CIF value

1. Personal wine to consignees whose religious doctrine doesn’t prohibit alcohol consumption

2. All shipments are subject to inspection on arrival by customs for value assessment

3. A Storage Fee of AED 10 is applicable on a daily basis after the 5th day until the shipment gets cleared

4. Wine lees are prohibited

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Appendix

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8. Payment: Tick the appropriate box to

choose the responsible party to bill the

transportation and D&T charges. If the

recipient or third party fails to pay the

charges, the sender is responsible for

pay ment

2. Recipient Information: For reliable

deliv ery , complete and clear recipient

details are imperativ e

3. Shipment Information: Be specific and

detailed on the w ine ty pe, quantity ,

alcohol content, v alue and purpose of

ex portation as show n

4. Express Package service: Indicate

y our choice of serv ice. If no serv ice is

marked, w e w ill send y our shipment v ia

FedEx International Priority

5. Packaging: Indicate y our choice of

packaging. If using y our ow n, please

select “Other “as show n

6. Special Handling: Tick the appropriate

box to choose the special serv ice

needed

1. Sender Information: Add y our complete

address details, v alid phone number and

FedEx account number

7. Your Internal Billing reference: Use

this optional area for y our internal

records. We w ill print the first 24

characters on y our inv oice

9. Acknowledgement: Tick the box to

confirm y ou agree to the FedEx Terms

and Conditions and press ship to

generate the FedEx International AWB

Sample FedEx Quick Form is available to download from http://www.fedex.com/au/quickform

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Sample Customised Commercial Invoice available on fedex.com

For Personal For Commercial For Personal

Input details if buyer details are different than recipient on the left

Recipient’s country

1

4 3

2

6

5

7

9

8

1. Sender Information: Add y our complete address and contact details including y our

Australian Business Number

2. Ancillary Information: Add key information including the corresponding FedEx International

AWB number and y our internal billing reference details. Select the appropriate incoterm from

the drill dow n menu and reason for ex port. Choose “Other” for sample shipments

3. Recipient Information: For reliable deliv ery , complete and clear recipient details are

imperativ e

4. Input the buy er details if different from the recipient

5. Shipment Information: Print detailed information as show n including packages, number of

bottles, bottle size, w ine name and v intage, percentage of alcohol, origin country and unit

v alue. The total v alue w ill be calculated automatically

6. Print any special instructions specific to y our shipment. (e.g. details of y our broker w hen

using the FedEx International Broker Select® option)

7. Print insurance, freight, handling and any other charges that w ill help to determine duty and

tax es. Also input the relev ant currency code. (e.g. AUD for Australian dollars)

8. Print the declaration statement to include the purpose of the ex port – commercial or

personal

9. Print, sign and date the inv oice