Distillers Alcohol regulations in Samoa
How to import or export liquor and spirits to Samoa, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Dry areas exist
- Legal drinking age
- 21
- Legal purchase age
- 21
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Licence to make spirits (distillery and bottling)
- Licences needed
- Licence to Manufacture Alcohol (Alcohol Control Act 2020) and a general Business Licence (Business Licences Act)
- Authority
- Alcohol Control Board (ACB) / Ministry of Customs and Revenue (MCR)
- Documents
- Completed application form, Business Licence Certificate, Police Report, proof of identity, Foreign Investment Certificate (if foreign-owned), facility floor plans, manufacturing process documentation, proof of excise registration, and signed consent letter from village council (Alii and Faipule) if situated within village territory
- Fees
- not confirmed
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Commercially registered businesses in Samoa holding a valid Business Licence and an Import Licence issued by the Alcohol Control Board
- Licences or registrations
- Licence to Import Alcohol (Part 8 of Alcohol Control Act 2020); ASYCUDAWorld Importer registration with MCR Customs
- Authority
- Alcohol Control Board (ACB) and Ministry of Customs and Revenue (Customs Division)
- Documents
- Import licence application form, Business Licence Certificate, Police Clearance Report, photo identification, customs import declaration, commercial invoice, bill of lading, and certificate of origin/analysis
- Fees
- not confirmed
- Time to obtain
- not confirmed
Product and label registration
Required: yes Process: Under Section 39 and Section 51 of the Alcohol Control Act 2020 and the Samoa Alcohol Standards Guidelines 2024, packaging, trade marks, and product labels must be submitted to the Alcohol Control Board…
Import rules
Alcohol is classified as a restricted good requiring import authorization from the ACB and clearance via ASYCUDA. Each commercial shipment must be declared with standard shipping documents, invoices, and certificates of analysis.…
Import duty on spirits (HS 2208)
20% ad valorem CIF (under HS Heading 2208, Customs Tariff Act 1975) plus 4% primage duty assessed under Section 3A of the Customs Tariff Act.
Excise and taxes
Excise duty under the Excise Tax Rates Act 1984: spirits <=40% ABV (HS 2208) are taxed at SAT 38.60 per litre; spirits exceeding 40% ABV (where permitted) are taxed up to SAT 39.93 per litre. A 15% Value Added Goods and Services…
Retail and distribution
Private licensed retailers, supermarkets, hotels, and bars hold licences issued by the ACB (Wholesale Licence: SAT 1,500; Retail Sale Licence: SAT 280; Food & Beverage Licence: SAT 1,300; Bar Licence: SAT 1,800; Nightclub…
Online sale and delivery
restricted; vendors must hold an active retail/wholesale alcohol licence, obey standard statutory trading hours, and conduct mandatory age verification upon ordering and delivery to ensure recipients are at least 21 years of age.
Labelling
Labels must be in English with a minimum font size of 1.5 mm, indicating: product name, net contents in metric units, alcohol strength (% ABV), full ingredients list in descending order, mandatory allergen declarations, name and…
Advertising
Regulated under the Alcohol Control Act 2020 and Samoa Alcohol Standards Guidelines 2024. Alcohol advertising and marketing communications for beverages of 0.5% ABV and above must contain prominent health impact warnings and a…
Legal definitions of spirits
Statutory cap limiting standard alcoholic strength of spirits for domestic commercial circulation to a maximum of 40% ABV, with a ban on distilled spirit bottle sizes below 500 ml under the Excise Tax Rates Amendment framework.…
Dry or restricted areas
dry areas exist; under the Village Fono Act 1990 and customary authority recognized by the Alcohol Control Act 2020, local village councils (Alii and Faipule) have legal authority to declare their village lands dry or impose…
Recent changes
Introduction and rollout of the Samoa Alcohol Standards Guidelines 2024 in May 2024, establishing strict manufacturing standards, mandatory ACB label pre-approval, and product safety thresholds. Expanded enforcement powers…
Opportunities for exporters
Opportunities exist primarily in premium international distilled spirit categories (whisky, gin, vodka, and rum) catering to upscale resorts, hotels, and the tourism trade. Exporters must ensure products comply with the 40% ABV…
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Sign in to read the full guideSources
- Ministry of Customs and Revenue Samoa - Alcohol Control Board & Licensing Guidelines
- Ministry of Customs and Revenue Samoa - ASYCUDAWorld Online Tariff & Excise Tax Rates Act
- Pacific Islands Legal Information Institute (PacLII) - Samoa Alcohol Control Act 2020
- International Alliance for Responsible Drinking (IARD) - Beverage Alcohol Labelling & Advertising Standards: Samoa
- Samoa Law Reform Commission - Alcohol Reform Documentation
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