同一瓶酒在香港可免税入境,在美国多付十分之一,在安大略省则几乎翻倍。这里列出各个边境加了多少,以及原因。
示例为一瓶75 cl、酒精度13%的葡萄酒,到岸价(不含税)为 €20。各国税款按其实际征收顺序叠加,采用公布税率计算;以升为单位的税款按参考汇率换算为欧元。不含零售商利润。
一瓶 €20 的酒在边境被加了多少
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加拿大any bottle+91%≈ €18.18 已加 · 落地价 €38.18
- Federal excise duty73 cents a litre since April 2025, so 55 cents a bottle€0.35
- Provincial liquor board mark-upOntario’s LCBO adds 66% to the cost of imported wine from April 2026; other provinces have their own rates€13.43
- Sales taxGST or HST, 5% to 15% by province; 13% HST in Ontario taken here€4.39
The federal tax is small. What makes wine dear in Canada is the provincial board’s mark-up, which can add two-thirds to the landed cost before sales tax. In most provinces the government board is also the main shop, so its mark-up is the biggest line and varies by province.
Canada Revenue Agency, EDN100: excise duty rates on spirits and wine from 1 April 2025 · LCBO, wholesale pricing and other pricing updates, 1 April 2026 · 2026
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Australiaany imported bottle+49%≈ €9.80 已加 · 落地价 €29.80
- Customs duty5% of the value€1.00
- Wine equalisation tax29% of the wholesale value€6.09
- GST10% on top of everything€2.71
Australia taxes wine on its value rather than its strength, so the dearer the bottle the more tax it carries. The three layers roughly add half again to the border price.
Australian Taxation Office, wine equalisation tax · Australian Border Force, wine equalisation tax on imports · 2025
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Chinaa bottle from the EU+43%≈ €8.63 已加 · 落地价 €28.63
- Import duty14% of the value for countries without a trade deal€2.80
- Consumption tax10%, charged on the duty-paid value€2.53
- VAT13% on top of both€3.29
Three taxes stack, so French wine pays about 43% at the border while Chilean wine of the same price pays about 26%. That gap decides what Chinese shelves carry. Chile, Australia, New Zealand, Georgia and, since May 2026, South Africa pay no import duty under their trade deals, so their wine lands at about 26% all told.
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英国any bottle+40%≈ €8.07 已加 · 落地价 €28.07
- Alcohol duty£29.54 a litre of pure alcohol since 1 February 2025; at 13% that is £2.88 a bottle€3.39
- VAT20% on the price including the duty€4.68
Britain taxes by strength: a 14.5% red pays more than an 11% white. The flat rate wine used to enjoy ended in February 2025.
House of Commons Library, What will happen to the tax on wine from 1 February 2025? · 2025
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France (EU)a bottle from outside the EU+21%≈ €4.15 已加 · 落地价 €24.15
- EU customs duty€13.10 a hectolitre on bottled wine from outside the EU, about 10 cents a bottle€0.10
- French excise€4.12 a hectolitre in 2025, about 3 cents a bottle€0.03
- VAT20% on the price including the duties€4.03
Europe makes most of the world’s wine and taxes it lightly at the border. Nearly all of what the border adds is VAT. Wine moving between EU countries pays no customs duty, only the destination country’s excise and VAT. Germany, Italy and Spain charge no excise on still wine; Ireland charges several euros a bottle.
EU customs tariff, CN 2204 21: €13.1 a hectolitre · Droits d’accise 2025 for still wine, €4.12/hl (Eurotax summary of the French customs tariff) · European Commission, excise duties on alcohol · 2025
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Japana bottle from the EU or the US+12%≈ €2.50 已加 · 落地价 €22.50
- Import dutyNothing for EU wine (trade agreement) or US wine (since April 2025); otherwise 15% or ¥125 a litre, whichever is lower—
- Liquor tax¥100 a litre, so ¥75 a bottle€0.45
- Consumption tax10%€2.05
Japan taxes wine by the litre, not by the price, so a great bottle pays the same ¥75 as a cheap one. Duty-free entry for European and American wine is recent.
USDA Foreign Agricultural Service, Update to Japan’s Liquor Tax (2025) · Japan Customs, importation of alcoholic beverages · 2025
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美国a bottle from the EU+11%≈ €2.24 已加 · 落地价 €22.24
- Basic duty6.3 cents a litre€0.04
- Additional duty on EU wine10% of the value, since July 2026€2.00
- Federal excise$1.07 a gallon, about 21 cents a bottle€0.19
The 10% extra duty is the piece that changes: it was added in July 2026 and sits on top of a basic rate that has been pennies for decades. State sales tax and any state alcohol tax come on top and differ from state to state.
US wine tariff tracker on this site, verified from USITC, Federal Register and CBP sources · TTB, tax rates for wine (14% alcohol and under: $1.07 a gallon) · 2026
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Hong Kongany bottle+0%≈ €0.00 已加 · 落地价 €20.00
- DutyNothing: Hong Kong abolished its wine duty in 2008—
Zero duty is why Hong Kong became Asia’s wine auction capital: a case can land, be sold and leave again without the taxman taking a share. No sales tax either.
Vino Joy News, How much are wine taxes in Asia? A country-by-country breakdown (2024) · 2024
换算每升税所用的参考汇率:1欧元兑 $1.1, £0.85, ¥165, C$1.55, A$1.65.
一瓶酒的三种税

按价值
按酒瓶价值的一定比例征收。中国、澳大利亚以及美国新关税均采用此制,因此贵瓶所缴税款远多于廉价酒,且每经一个流通环节加价,税额随之上升。

按酒精度
按纯酒精升数征收固定税额。英国采用此制,因此一瓶酒精度14.5%的红葡萄酒比一瓶11%的白葡萄酒多缴三分之一的税,与酒价无关。

按升数
每升葡萄酒征收固定金额,不论酒的内容。日本、加拿大联邦关税和美国基础税率均采用此制:每瓶只需几分或几日元,grand cru 与 bag-in-box 同等对待。
美国关税实时追踪
美国关税自2025年以来多次调整,逐条记录,每次变动均附官方来源。
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