LOGISTICS AND WINE TAXATION

In the market, wine travels from place to place. Some journeys are local, whilst others cross the planet. Nevertheless, wine is a delicate product and, as such, suffers if transport conditions are inadequate. The procedures facilitating these trips are known as “logistical operations” and are complex due to the large number of different actors involved: exporters, importers, logistical operators, etc. This complexity is compounded by the bureaucracy of government and border laws.

For commerce to flow smoothly, cooperation and the submission of significant amounts of documentation are necessary, allowing the goods to clear customs, verifying that the entry requirements of the destination country have been met.

Countries and their governments administer and collect taxes unilaterally. Along the supply chain, wineries face three compulsory taxes: the special tax on wine, customs duties and VAT (Value Added Tax). Some countries make trade treaties to reduce this tax burden. However, policies vary according to each country: the European Union, Switzerland, Australia, New Zealand, South Africa, Chile, Argentina, the United States and China are, in terms of taxation, totally different worlds.