Excise
Excise
Excise duty is a tax on alcohol, tobacco, fuel and petroleum products (including gaseous fuels) produced or manufactured in Australia. Collectively, these products are referred to as excisable goods.
Excisable alcohol includes beer, brandy, other spirits, liqueurs and other beverages such as ready-to-drink products, but not wine.
Excisable fuel and petroleum products mean goods such as:
- crude oil and condensate
- petroleum fuels - such as petrol, diesel
- bio-fuels - such as biodiesel, ethanol
- solvents - such as white spirits, mineral turpentine
- lubricants - such as oils and greases
- gaseous fuels - liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).
From 1 December 2011, gaseous fuels used in transport (that is, used in an internal combustion engine) are subject to excise or customs duty in most instances.
From 1 July 2012:
- excise and customs duty rates for transport LPG, LNG and CNG increase
- the full remission of duty for non-transport LPG and LNG reduces to a partial remission, so that excise duty is payable in an amount equal to the carbon charge for these fuels (applicable only for the period 1 July 2012 to 30 June 2013)
- excise duty rates for domestic aviation fuels increase by an amount equal to a carbon charge for these fuels.
A carbon charge is an amount equal to the price of carbon emissions from the use of a fuel. This charge varies depending on the carbon emissions of each fuel. Carbon charge amounts will increase annually until 30 June 2015. The rates may then be adjusted every six months.
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For more information on:
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Excisable tobacco includes cigarettes, cigars, tobacco and snuff.
Customs duty is imposed on imported alcohol, tobacco, fuel and petroleum products (including LPG, LNG and CNG) at a rate equivalent to excise. This is to ensure that imported goods are treated consistently with local goods. These goods are referred to as excise equivalent goods (EEGs).
On 1 July 2010, the Australian Customs and Border Protection Service (Customs and Border Protection) delegated responsibility for warehoused EEGs to us. We administer:
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Customs and Border Protection is responsible for other aspects of EEGs. A quick reference guide is available to help you work out which agency to contact.
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Excise rates for alcohol and tobacco may be increased in February and August each year in line with the consumer price index.
The excise rates for gaseous fuels are being phased in between 1 December 2011 and 1 July 2015.
Excise duty is generally paid by the manufacturer or distributor of the goods rather than the retailer. Home-brewed beer (that is, beer produced for non-commercial purposes using non-commercial facilities and equipment) is exempt from excise duty.
You need a licence to undertake certain activities in relation to excisable goods and EEGs. Your licence imposes significant obligations for the control and documentation of excisable goods and EEGs in your custody.
You must get permission from the ATO to move excisable goods and EEGs before they are delivered for home consumption or export, though you can apply for a continuing movement permission.
You need to lodge a return and pay excise duty and customs duty before you deliver excisable goods and EEGs for home consumption unless you have a periodic settlement permission.
In certain circumstances you may be entitled to claim a refund (including drawback) of excise or customs duty already paid or remission of a liability for duty.
Excise rates
Excise rates are expressed per:
- litre of alcohol for alcoholic beverages - with the volume of alcohol calculated by multiplying the actual volume of product by its alcoholic strength. (For beer, the first 1.15% of alcohol content is free of excise duty.)
- litre or per kilolitre or kilogram of product for fuel and petroleum products
- stick for cigarettes and cigars
- kilogram for roll-your-own tobacco.
The rates, together with precise product definitions and descriptions, are set out in a schedule to the Excise Tariff Act 1921.
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Refer to:
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Under the indexation provisions, excise rates on alcohol and tobacco may be increased in February and August each year, in line with the consumer price index. Rates for most petroleum and other types of fuel and petroleum-based oils and lubricants are no longer indexed.
Excise rates for gaseous fuels are being phased in between 1 December 2011 and 1 July 2015.
From 1 July 2012 to 1 July 2014, excise duty on domestic aviation fuel will increase annually in line with the carbon charge. On 1 July 2015 an emissions trading scheme will commence. From 1 July 2015 the excise duty on domestic aviation fuel will be reviewed every six months and adjusted if necessary to reflect any change in the average auction price of carbon units.
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Home-brewed beer (that is, beer produced for non-commercial purposes using non-commercial facilities and equipment) is exempt from excise duty, as are excisable goods supplied for certain official purposes and spirits for certain manufacturing purposes.
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For more information, refer to:
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Excise licences
To undertake certain activities in relation to excisable goods you must have an excise licence.
Anyone can apply, but we don't automatically grant a licence.
If you decide to apply we ask that you discuss your application with us.
If you are no longer carrying out the activities specified in your licence, you should advise us within 30 days of ceasing the activity.
Application forms for activities that require an excise licence
To undertake the following activities, you must have an excise licence.
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While tobacco seed, plant and leaf are not excisable goods, you still need a licence to produce or deal in them.
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If you are unsure if your activity requires a licence, contact us.
Applying for an excise licence
Who can apply?
While anyone can apply for an excise license, we assess each application on its merits, taking into consideration:
- whether you are a fit and proper person
- the risk to excise revenue
- your compliance with other taxation laws
- your skills and experience in conducting the activity
- the market for the goods
- your financial resources.
We may also conduct background checks on you.
As part of your application, you must provide details of:
- the area or premises where you will be manufacturing or blending, including an accurate plan
- the proposed physical security arrangements for the area or premises
- how you will measure the quantity of excisable goods you manufacture
- your recording systems
- how you will pay your excise duty.
If we refuse, suspend or cancel a licence you may object to our decision.
At the time of licensing, or later if necessary, we may require you to lodge a security with us to ensure that excise revenue is protected.
How to apply
To apply for a licence you need to:
- call us to discuss your particular circumstances
- complete the relevant licence application form and provide the information requested, and
- complete and sign the Consent to obtain information - company (NAT 7106) form if required, and the Consent to obtain information - individual (NAT 7112) form which must be completed by the applicant and everyone who participates in the management or control of the business.
Who can sign your application?
Your application form must be signed by your primary contact or another appropriately authorised contact.
The public officer of a company and a partner in a partnership are examples of primary contacts.
Your primary contact can appoint authorised contacts.
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For more information:
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Customs warehouse licences
If you want to store excise equivalent goods (EEGs) in a warehouse, the warehouse must be licensed under the Customs Act 1901 (Customs Act).
By storing your EEGs in a licensed warehouse, you can defer the payment of customs duty until you are ready to enter the goods for home consumption or the goods are exported. Goods held like this are referred to as 'underbond'.
We have responsibility, delegated from the Australian Customs and Border Protection Service (Customs and Border Protection), to administer licences for warehouses that store EEGs.
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If your licence application relates to duty-free stores, providores or flight-catering bonds dealing in EEGs, you deal directly with Customs and Border Protection.
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You should apply to us for a customs warehouse licence if you:
- intend to store EEGs in a warehouse
- intend using underbond EEGs in the manufacture of excisable goods, or
- are an operator of one or more warehouses and at least one of your warehouses deals with EEGs.
Customs warehouse licences are granted for the storage of general goods or goods of a specific type, for example, alcohol, tobacco, fuel and petroleum products (including LPG, LNG and CNG). There are a number of categories of customs warehouse licenses:
- private warehouse - the licence holder is the owner of the warehoused goods
- general warehouse - the licence holder is storing goods on behalf of other owners
- providores and flight-catering bonds - the licence holder stores goods which are then supplied to international aircraft or vessels as aircraft or ships stores
- duty-free store - the licence holder is permitted to sell goods to relevant travellers in a retail-type environment.
Before you apply for a customs warehouse licence, you must register as an Integrated Cargo System (ICS) client with Customs and Border Protection. The ICS records the movement of goods into and out of Australia.
If your application for a customs warehouse licence is approved, you must pay the licence fee and you may also be asked to provide security before your licence is issued. Some EEGs also require the payment of an annual licence renewal fee.
As the holder of a customs warehouse licence, you have certain obligations. You are responsible for the safe custody and accounting of the goods, and you must meet all of the licence conditions.
If your application is refused, or we cancel, suspend, amend, revoke or impose additional conditions on your customs warehouse licence, you can request a review of our decision.
Administration of customs warehouse licences
We administer warehouses licensed under the Customs Act that:
- deal with EEGs, whether packaged or bulk
- deal with both EEGs and other imported goods (non-EEGs)
- deal with non-EEGs and are operated by an entity that operates other premises that deal in EEGs
- are also an excise licensed place where EEGs are used in the manufacture of excisable goods
- are private or general warehouses licensed to store EEGs.
Our administration of these warehouses includes:
- licensing, including granting, renewing, amending, suspending and cancelling licences
- advising on warehouse obligations
- responding to objections and reviews of licensing decisions
- collecting warehouse fees and securities
- providing information, publications and forms
- managing risks and carrying out compliance activities.
If you have a number of warehouses, some of which store only non-EEGs and others that wholly or partly store EEGs, you deal with us for all your licence needs.
If your licence application relates to duty-free stores, providores or flight-catering bonds dealing in EEGs, you deal with Customs and Border Protection.
If you are a duty-free, catering bond or providore dealing in excisable goods, customable goods and EEGs, you deal both with us (for your excisable goods) and Customs and Border Protection (for your EEGs and customable goods).
Applying for a customs warehouse licence
You should apply to us for a warehouse licence if you:
- intend to store EEGs (imported alcohol, tobacco, fuel or petroleum products - including LPG, LNG and CNG)
- operate one or more warehouses and at least one of your warehouses deals with EEGs.
This includes a private or general warehouse that stores packaged or bulk EEGs or uses EEGs in the manufacture of excisable goods.
You deal with us for all your warehouse licensing needs, including those relating to warehouses in which you store only non-EEGs.
You need to complete the application forms and submit them together with the necessary documentation.
Before you apply to us for a warehouse licence, you must be registered as an Integrated Cargo System (ICS) client with Customs and Border Protection.
A decision on your application for a warehouse licence will take up to 28 days from the date we receive all the required information.
If you wish to apply for a warehouse licence to store imported goods but your proposed activity doesn't fit into either of the two categories above, you should lodge your application with Customs and Border Protection. In some other circumstances, such as applying for licence for a duty-free shop, you may also need to contact Customs and Border Protection directly.
Excisable goods
Alcohol, tobacco, fuel and petroleum products (including LPG, LNG and CNG) are subject to excise duty if they are manufactured or produced in Australia. Collectively, they are referred to as excisable goods.
We administer excisable goods.
If you wish to store or manufacture excisable goods, or use EEGs in the manufacture of excisable goods, you will need to obtain a separate licence from us for this purpose.
Completing the application forms
You need to complete at least two forms when you apply for a licence for a customs warehouse:
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If you need advice on which documents you need to send us, contact us by phone.
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The people involved in the management or control of the warehouse may also be subject to a police records check. We will advise if this is required.
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The Customs Act states that it is an offence to intentionally make a false or misleading statement to an officer, or intentionally omit information to an officer which may cause a false or misleading statement. A false or misleading statement made in an application for a warehouse licence may result in a decision not to grant a warehouse licence and/or the person may be convicted of an offence under the Customs Act.
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Submitting your application
The following table provides details about how to submit your application. These details also appear on the forms.
We will acknowledge receipt of your application and advise you if we need more information.
A decision on your application will take up to 28 days from the date we receive all the required information.
If you do not provide all of the required information, including any information we request after receiving your application, your application will be considered incomplete. We will advise you if this is the case and you can lodge a new application when you have all the required information.
Integrated Cargo System (ICS)
The ICS is an electronic system used to facilitate and record the movement of goods into and out of Australia.
You are required to register as a client in the ICS, and may also be required to purchase a digital certificate, before you apply for a warehouse licence. You must complete your ICS registration using the Australian business number (ABN) under which you applied for the warehouse licence.
Your application cannot be processed until you have completed the ICS registration.
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For general information on the ICS, refer to Communications with Customs and Border Protection available on the Customs and Border Protection website.
For information on how to register in the ICS, digital certificates and other related matters, visit the Customs and Border Protection website and then proceed to the Cargo Support page (you can use the link located on the left side of the screen). You will find a number of fact sheets and step-by-step processes on this page; however, if you are still having trouble with the ICS process you can phone Cargo Support on 1300 558 099 or email cargosupport@customs.gov.au
For ICS reports, for example, EFT payments summary, GST deferral, broker import summary, import or export summary, refer to Accessing ICS Information or email Business Information.
The ATO is unable to assist with ICS registration or digital certificates.
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Licence fees
Warehouse licence fees are determined in accordance with section 85 of the Customs Act and regulation 50 of the Customs Regulations. The fees are paid annually and are based on a standard financial year (1 July to 30 June). Licence fees consist of:
- an initial licence fee of $7,000 (payable immediately after your application is approved)
- an annual licence renewal fee of $4,000.
You can pay both fees in quarterly instalments. If you wish to pay the initial licence fee quarterly, you must contact us after the decision has been made to grant your licence. If you wish to pay the licence renewal fee quarterly, you must contact us in writing by the beginning of May each year.
Warehouses that will be used solely for the manufacture of excisable products using imported fuel products are only required to pay an initial fee of $1,000 for the granting of the licence. There are no annual renewal fees.
Securities
In some cases we may grant a warehouse licence on the condition that you pay an amount as security. We will send you a form setting out the amount required. You complete the form and send it back to us with the amount required as a security. The security can take the form of a cheque or bank guarantee.
Where a security is required, your licence will be issued after we receive the security.
Obligations of customs warehouse licence holders
To ensure the security of warehoused goods and to protect unpaid customs duty payable to the Commonwealth, only certain activities are permitted in licensed warehouses. These include approved:
- storage
- blending
- unpacking, repacking and packaging of certain types of goods.
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Any activities that involve 'value adding' are not permitted.
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As a warehouse licence holder, you are responsible for:
- the physical security of the goods
- accounting for the goods
- ensuring that all legal and licence conditions are satisfied.
It is a requirement that you maintain records that provide a clear audit trail of all incoming and outgoing warehoused goods. As a licence holder you must maintain permanent records to allow the history of all goods that are received, stored and are dispatched from the warehouse to be easily traced. Relevant commercial documents must be kept for a minimum period of five years.
If you are unable to account for any warehoused goods, you may be required to pay an amount equal to the customs duty payable if the goods had been entered for home consumption.
If you fail to meet your obligations, we may cancel or suspend your licence. We may also vary or revoke existing conditions or impose additional conditions at any time. We will advise you in writing of any changes and the date on which they take effect.
Under the Customs Act, every warehouse licence is subject to certain general conditions. In addition, other conditions may be put in place by the ATO for the protection of revenue or to ensure compliance with the Customs Act.
It is up to you as the licence holder to be aware of your responsibilities and to be familiar with all relevant sections of the Customs Act and the Customs Regulations 1926 (Customs Regulations) prior to receiving your licence.
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If you don't comply with the conditions of your licence, we may suspend or cancel your licence and you may also incur penalties.
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Requesting a review of a licensing decision
You can request a review of licensing decisions we make under the Customs Act 1901, including decisions to:
- refuse to grant a section 79 warehouse license
- cancel or suspend a section 79 warehouse licence
- amend, revoke or impose additional licensing conditions.
We will advise you in writing of our decision. We will also provide you with information about how you can ask us to review our decision.
If you disagree with our decision we will, at your request, review the decision. The review will be conducted by an officer who did not make the original decision.
In addition, refusal to grant a warehouse licence is a decision that is reviewable by the Administrative Appeals Tribunal (the Tribunal) under paragraph 273GA(1)(b) of the Customs Act. In order to have a decision reviewed, you must apply to the Tribunal within 28 days of the decision being made, or any such further time as allowed in accordance with section 29 of the Administrative Appeals Tribunal Act 1975.
Imported excise equivalent goods that are warehoused
Importers or owners of imported goods can defer the payment of customs duty by storing the goods in a warehouse licensed under section 79 of the Customs Act 1901. Goods held in this way are referred to as 'underbond'.
We have responsibility, delegated from Customs and Border Protection for administering imported EEGs that are warehoused.
When you import goods into Australia, the goods need to be classified under the Customs Tariff Act 1995 to determine the correct Customs tariff rate.
If you are an importer or owner of EEGs that are held underbond in a customs warehouse we licence, you deal with us if you need to:
- apply for a periodic settlement permission to allow for the delivery of EEGs into home consumption prior to lodging the appropriate Customs declaration and paying the duty
- apply for a movement permission to move your goods (EEGs or non-EEGs) from one licensed customs warehouse to another or for export
- seek remissions of duty on warehoused EEGs.
You or your customs broker will use the Customs and Border Protection Integrated Cargo System (ICS) to:
You will also need to:
- claim drawbacks of customs duty on EEGs from Customs and Border Protection
- use the Tariff and Precedent Information Network (TAPIN) system to seek tariff, valuation or origin advice on goods you import.
You and your broker or agent must keep appropriate records including records of your communication with both Customs and Border Protection and us.
You should contact us if you need to update your contact details or authorise others to contact us on your behalf.
Administration of EEGs for importers or owners
If you are an importer or owner of EEGs that are stored in a customs warehouse, we are responsible for:
- issuing single or continuing movement permissions to move EEGs between customs licensed warehouses and for export
- issuing periodic settlement permissions to allow for the delivery of EEGs into home consumption prior to you lodging the appropriate customs declaration and payment of duty
- providing information, publications and forms
- responding to objections and reviews of decisions
- managing risk and carrying out compliance activities.
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An owner of an imported EEG is an entity that purchases imported underbond EEGs.
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If you operate a private warehouse that we administer, you can deal with us for your non-EEG movement and settlement permissions. Importers or owners of EEGs can apply either to us or Customs and Border Protection for single permissions to move non-EEGs.
Customs tariff rates
Goods imported into Australia are classified under Customs Tariff Act 1995. Customs import entry procedures are based upon self-assessment by importers, including self-assessment of the correct classification of goods. Importers should be aware of all their obligations in this regard.
Lodging import declarations
You or your broker must lodge all import and warehouse declarations with Customs and Border Protection using the existing Integrated Cargo System (ICS) and approved Customs forms.
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Refer to Cargo support on the Customs and Border Protection website for more information about import processes and ICS issues.
If you are having difficulties with ICS, phone Cargo Support at Customs and Border Protection on 1300 558 099 or email them at cargosupport@customs.gov.au
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A warehouse declaration (Nature 20) must be lodged with Customs and Border Protection for all imported goods with a Customs value that exceeds the entry threshold. Visit Customs and Border Protection for details about the entry threshold for imported goods.
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You must lodge a warehouse declaration with Customs and Border Protection before your imported goods can be delivered to a customs warehouse we licence and administer.
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To enter your goods into home consumption from a customs warehouse we administer, you must lodge an ex-warehouse import declaration (Nature 30) with Customs and Border Protection. Customs duty is paid when the Nature 30 import declaration is completed through ICS.
If the imported goods are used in the manufacture of excisable goods, including blending them with like excisable goods or other imported EEGs, you must also clear your goods from Customs. You do this by lodging an ex-warehouse import declaration (Nature 30) with Customs and Border Protection, quoting the relevant treatment code. The customs duty is extinguished and the goods are treated as excisable goods when the Nature 30 import declaration is completed through ICS.
Applying for a periodic settlement permission
A periodic settlement permission (PSP) allows you to deliver EEGs for home consumption over a period (settlement period) and defer paying customs duty until the end of the period or as specified in the permission. You must lodge a return with Customs and Border Protection detailing the deliveries you made during the period, paying customs duty on the goods you moved.
PSPs are sometimes referred to as weekly settlement permissions because they are usually for a period of one week.
We generally issue PSPs as part of the warehouse licensing process. If you do not hold a PSP and would like permission to report and pay duty periodically, you should complete an Application for a periodic settlement permission (NAT 73712).
Your application for a periodic settlement permission must be signed by an authorised person. See Who can sign your application?
Applying for permission to move goods
You must get permission from us before moving EEGs underbond (that is, goods not yet delivered for home consumption or export) from one customs licensed warehouse to another.
You would also apply to us to move non-EEG goods underbond if you hold a licence or permission for EEGs.
A single movement permission allows the one-off movement of underbond EEGs from one customs licensed premises to another. You must complete a single movement permission application each time you wish to undertake a one-off movement of goods between customs licensed premises.
To apply for a single movement permission you need to fill in the form Application for a single movement permission (non-export) (NAT 73711).
A continuing movement permission authorises you to move underbond EEGs on a regular or continuing basis between licensed premises as specified. With a continuing permission, you don't need to obtain an individual authority each time you move goods. Normal commercial documentation is required.
To apply for a continuing movement permission you need to fill in the form Application for a continuing movement permission (non-export) (NAT 73710).
Your applications must be signed by an authorised person. See Who can sign your application?
To move underbond EEGs to a port or wharf for export you do not require a movement permission; you need an export declaration notice instead.
Duty-free, providore and catering bonds
If you are a member of the duty-free, providore or catering bond industries and want to move goods from your warehouse you apply to Customs and Border Protection for a movement permission.
If your supplier is moving goods from an ATO-licensed warehouse, they apply to us for a movement permission. If your supplier is moving goods from a Customs and Border Protection-licensed warehouse they apply to Customs and Border Protection.
Export declaration
If you intend to re-export your EEGs from Australia you must declare those goods on an export declaration notice (EDN) to Customs and Border Protection. EEGs that are exported from your customs warehouse with an EDN do not require a movement permission.
Claiming refunds and drawbacks for EEGs
Applying for a refund of customs duty
Under certain circumstances prescribed by legislation you may be entitled to a refund of some, or all, of the duty that you have paid on imported goods.
If you need information regarding EEG refund circumstances you will need to contact Customs and Border Protection.
You will use the Customs and Border Protection ICS to lodge your claim electronically.
Applying for a drawback of customs duty
You may be eligible for a drawback of customs duty paid on imported EEGs in circumstances where those EEGs have been:
- exported unused since importation
- treated, processed, or incorporated in other goods that are exported.
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You will need to check eligibility for drawback with Customs and Border Protection. You can continue to use the Customs and Border Protection ICS to lodge your claim electronically.
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For more information regarding eligibility and how to lodge a drawback claim refer to the Export concessions duty drawback scheme information on the Customs and Border Protection website under import export.
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Remissions of duty for EEGs
You can apply for a remission (or waiver) of customs duty when goods will not be delivered for home consumption. This includes when they:
- have been, or will be, destroyed
- are no longer fit for human consumption.
You can also apply for remission of duty relating to goods that have deteriorated or been damaged or destroyed while in a warehouse and still subject to the control of Customs and Border Protection. An approved application for remission allows the goods to be written out of the stock records and acquits the duty liability.
To request a remission of customs duty (that has not yet been paid) you will need to complete and lodge with us an Application for remission of customs duty (NAT 73478).
Record keeping
Owners of EEGs must keep records to show that an entry or return has been made correctly. This includes documents that come into your possession before, on, or after the making of an entry or return.
If you 'cause' goods to be imported or exported (freight forwarders, shipping lines, airlines, depots and stevedores) you must keep relevant commercial documents relating to the cargo, and its carriage to or from Australia, that comes into your possession at any time.
The records can take the form of commercial invoices, packing lists, airway bills and bills of lading, evidence of payment made or received (for example, letter of credit; telegraphic transfers), tally sheets, gate delivery or receipt records, and permits (where applicable).
Records must be kept for five years.
If you are a broker or agent acting on behalf of the owner of the EEGs, you will need to keep evidence of your communications with Customs and Border Protection and the ATO.
The records must be legible and in English so it is important to regularly update the systems and methods used to store them.
Records may be kept at any place, including a place outside Australia, but must be produced for inspection if we request this in writing. We will give at least 14 days notice to produce the documents if we request them.
Import and export advice
In most instances, you should continue to contact Customs and Border Protection for general import, export and ICS queries.
General import and export advice
You should contact Customs and Border Protection for general information regarding import matters including:
- duty rates
- tariff classifications
- import restrictions
- passenger concessions
- export reporting or clearance procedures.
Tariff, valuation and origin advice
You will need to use the Tariff and Precedents Information Network (TAPIN) system to request tariff, valuation or origin advice. You can access the TAPIN system through the Customs and Border Protection Integrated Cargo System (ICS).
Applications accompanied by supporting material, including samples, if relevant, must be lodged with Customs and Border Protection within five calendar days of creating a request for advice. After five days, the system automatically rejects the request.
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For further information about application requirements refer to:
These documents are available on the Customs and Border Protection website.
You can also apply for advice manually by downloading a copy of the relevant application form from the Customs and Border Protection website.
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Refer to the table of current customs forms on the Customs and Border Protection website.
- Application for a Tariff Advice (B102) form
- Application for a Valuation Advice (B174) form
- Application for Origin Advice Ruling (B659) form.
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Applying for a review of a tariff, valuation or origin decision
If you do not agree with an advice decision you may request Customs and Border Protection to review the decision.
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For review options refer to:
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Export advice
You will need to access the formal Australian Harmonised Export Commodity Classification (AHECC) advisory service provided by Customs and Border Protection.
System advice - ICS and TAPIN
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For information about ICS refer to Cargo support on the Customs and Border Protection website.
For help with ICS, phone Cargo Support at Customs and Border Protection on 1300 558 099 or email them at cargosupport@customs.gov.au. This includes issues with:
- lodging declarations for example, relevant entry codes
- inputting a claim for refund.
For help with Tariff and Precedents Information Network (TAPIN) phone the TAPIN Help Desk on (02) 6275 6534 or email information@customs.gov.au
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Updating authorised contacts and broker details
We can only discuss your EEG-related matters with an entity representative, public officer or authorised contact.
If you use the services of a licensed broker you can make them an authorised contact, enabling them to deal directly with us on your behalf, by updating your contact details.
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If you record a broker as an authorised contact they will be able to discuss all your EEG-related matters with us. This includes access to information on EEG transactions that are being managed by a different broker. An authorised contact for a company also has the ability to add, remove and update the list of other authorised contacts.
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Custom and Border Protection manage all aspects of broker licensing, tariff enquiries and import/export transactions in the Integrated Cargo System. If your broker has an enquiry about these activities they need to contact the Customs Information and Support Centre by:
Updating your contact details
To add a broker as an authorised contact, or to update any of your contact details, contact us between 8.00am and 6.00pm, Monday to Friday.
Make sure you have your Australian business number (ABN) and your tax file number (TFN) handy when you call.
Record keeping and other obligations
As a licence holder, you must comply with the conditions stipulated in the law and on your licences and permissions, including requirements for the physical control of excisable goods and record keeping.
We may vary or revoke existing conditions or impose additional conditions at any time, and we will advise you in writing of any changes and the date on which they take effect.
You may object to our decision to impose or vary licence conditions.
Physical control
All excisable goods are under the control of the ATO until delivered for home consumption (that is, when excise has been paid and the goods can be consumed) or for export. You must not intentionally move, alter or interfere with the goods without our permission. Delivery includes consumption within an area licensed for excise purposes.
Stock control
You are responsible for the excisable goods in your possession, custody or control. If you cannot account for them to our satisfaction, you will be required to pay an amount equal to the excise duty payable if the goods had been entered for home consumption on the day we ask for payment.
We may check the stock of tobacco leaf of any producer or dealer. If we find any deficiency you cannot account for to our satisfaction, you will be required to pay excise duty as if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the day we find the deficiency.
You must also conduct regular stocktakes to:
- check the accuracy of your stock records
- identify omissions or errors in stock records
- identify security issues (such as theft)
- identify problems with plant and equipment.
Access to premises
You must give tax officers complete access at all times to every part of any factory, approved place or other premises specified in a licence. Our officers may examine and take account of excisable goods in these premises.
Record keeping requirements
You must keep detailed records of your business operations for five years and make them available to us on request.
Your records should include the following details of excisable goods:
- quantity manufactured
- quantity on hand/stored
- sale or disposal
- loss or wastage during or after manufacture
- movement, such as deliveries, receipts (including feedstocks) and dispatch.
There are additional record keeping requirements for:
Getting permission to move excisable goods
You must get permission from the ATO before moving excisable goods underbond (that is, not yet delivered for home consumption or export) or tobacco seed, plant or leaf from your licensed site.
A continuing movement permission authorises you to move underbond excisable goods on a regular or continuing basis between licensed premises as specified. With a continuing permission, you don't need to obtain an individual authority each time you move goods. Normal commercial documentation is required.
A single movement permission allows the one-off movement of underbond excisable goods from one licensed premises to another. You must complete a single movement permission application each time you wish to undertake a one-off movement of goods between licensed premises.
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You must also lodge an excise return and prepay the excise duty to get approval to deliver excisable goods for home consumption, unless you have a periodic settlement permission.
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An export movement permission (either continuing or single) allows you to move the following goods from an licensed premises to a sea or airport:
- underbond excisable products
- alcohol products made in Australia, but excluding wine products that fall under the wine equalisation tax regime
- fuel and petroleum products (including LPG, LNG and CNG)
- tobacco products, including cigarettes and pouch tobacco
- products that normally attract excise duty that are being loaded onto ships and aircraft for consumption during an overseas flight or voyage
- tobacco seed, plant and leaf.
The export movement permission is not an authority to export. You must obtain this separately from Customs and Border Protection.
You do not need an export movement permission if:
- you are delivering excisable product for on-board consumption by personnel of fully commissioned sea-going vessels of the Royal Australian Navy (RAN) or Australian Military Forces (AMF), or
- excise duty has been fully paid on all goods that you are going to export.
Movement permission application forms
You should complete the relevant application forms if you wish to apply for permission to move excisable goods.
Your applications must be signed by an authorised person. See Who can sign your application?
Lodging excise returns and paying duty
As an excise licence holder, in most circumstances you must lodge an excise return and pay duty for goods you deliver for home consumption.
Unless you have a periodic settlement permission, you must lodge an excise return and prepay excise duty to get approval before you deliver excisable goods for home consumption.
There may be instances where your licensed site is included in another entity's periodic settlement permission; this allows the other entity to deliver goods into home consumption from your licensed site. In these circumstances the other entity lodges the excise return and pays the duty for goods they deliver for home consumption.
If you need to amend information you have already lodged in an earlier return, you will need to lodge an amending excise return.
You may generate your own version of the excise return (such as a spreadsheet), provided it is approved by the ATO and lodged in the same way.
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You only need to complete a Registration for excise payments (NAT 16623) form if you are required to make payments of excise duty but do not hold (and are not applying for) an excise licence, periodic settlement permission or movement permission.
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How to pay
We offer you a range of convenient payment options, both in Australia and overseas.
A periodic settlement permission (PSP) allows you to deliver goods for home consumption for a specified period (settlement period) and defer lodging a return and paying excise and excise equivalent customs duties until the day specified in your PSP.
Periodically (usually weekly), you must lodge a return detailing the deliveries you made during the period and pay duty on the goods you moved. The permission stipulates the period.
We generally issue PSPs as part of the licensing process, based on the nature of your operations. However, you do not need to hold a licence to be issued with a PSP that allows you to deliver goods from sites licensed to another entity.
If you do not hold a PSP and would like permission to periodically report and pay duty, complete an Application for a periodic settlement permission (NAT 73712).
Your application for a periodic settlement permission must be signed by an authorised person. See Who can sign your application.
If you are eligible for the small business entity concession, you can apply to the ATO to have your PSP amended to defer settlement to a monthly reporting cycle, with reporting and payment of the duty required on or before the 21st day of the following month.
If you are not eligible for the small business concession and do not deal in gaseous fuels (LPG, LNG and CNG), you can apply for a specific seven-day settlement period with reporting and payment of the duty required on the first business day following the end of the settlement period.
If you are not eligible for the small business entity concession and you deal in transport gaseous fuels, you can apply to the ATO to have your PSP amended to defer reporting and payment of the duty on your transport gaseous fuels by 4.00pm on the sixth business day after the end of your nominated seven-day settlement period.
If you deliver non-transport LPG or LNG for home consumption from 1 July 2012 to 30 June 2013, you can apply to us to have a separate PSP for this fuel only. This permission allows you to have an extended settlement period (one calendar month), with reporting and payment of the duty required by the last day of the third calendar month following the end of the settlement period. This is a transitional arrangement available only for the 12-month period that the carbon charge for non-transport LPG and LNG is collected as an excise duty.
In all situations, payment is due at the same time as lodgment (see How to pay).
Prepayment returns
If you don't have a periodic settlement permission, you must lodge a return and prepay excise duty to get approval from us before the goods can be delivered for home consumption.
Once we have received payment and approved your return, we will issue a delivery authority giving you permission to physically move the goods from the licensed premises.
Lodgment methods
Excise returns can be lodged by either:
If you choose to post your return and you are on periodic settlement, it must be received by 4.00pm on the first business day after the end of your settlement period.
Claiming refunds, drawbacks and remissions
You may be entitled to claim a refund (including drawback) of excise duty already paid or remission of a liability for duty.
To request a:
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Use form:
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Refund of excise duty you have paid on goods (either directly or in their purchase price) that have been delivered for home consumption and for example, the goods become unfit for human consumption or are damaged while subject to ATO control.
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Excise refund and instructions (NAT 4288)
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Drawback of excise duty you have paid on goods (either directly or in their purchase price) that are subsequently exported.
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Excise drawback and instructions (NAT 4287)
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Remission or waiver of an existing excise liability that has not been paid (generally where goods on which excise duty has not been paid will not be delivered for home consumption because they have been, or will be, destroyed or are no longer fit for human consumption).
Excise remissions don't generally apply to fuel and petroleum products.
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Excise remission and instructions (NAT 4289)
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Excise remission for LPG or LNG
Excise duty is payable on all LPG or LNG supplied from licensed premises and delivered for use or intended for use in an internal combustion engine in a motor vehicle or vessel. This is referred to as transport use.
From 1 July 2012 to 30 June 2013, if you supply LPG or LNG for non-transport use you are entitled to a partial remission of the excise duty. Non-transport use is the supply of LPG or LNG that will not be used in an internal combustion engine, either directly or by filling another tank connected to such an engine in either a:
- motor vehicle (excluding a forklift or any other vehicle prescribed by the regulation), or
- vessel.
If you make non-transport supplies of LPG or LNG, during the period 1 July 2012 to 30 June 2013, you need to report and pay duty on these supplies at the prevailing excise rate reduced by the partial remission. You must keep records and make them available to us on request.
In some instances you must advise buyers through a notice on your invoice that you are supplying them with LPG subject to a partial remission of the excise duty. Notices are not required for supplies of LPG into containers of 210 kilograms or less and supplies to residential premises.
No notice requirements apply for LNG.
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Lodging refund, drawback and remission claims
Fax or mail your completed forms to us.
You can choose to either:
- receive a refund payment (by EFT or cheque), or
- offset the approved claim amount against existing or future excise liabilities (for example, on your next periodic return).
You can indicate your preferred refund method on the claim forms and you will be notified when credits are available.
Documentation
Evidence to substantiate your excise claim may include:
- details of the goods (for example, name, value, quantity and end use)
- an explanation of why the claim is being lodged
- evidence that excise duty has been paid
- copies of relevant documents such as sales invoices, purchase invoices and bills of lading
- evidence of export, including relevant commercial documentation, Customs export clearance papers and Customs export clearance number
- production records that include details of excisable goods incorporated in the manufacture of goods.
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Include the documentation with your application. You may be asked for additional evidence to support your claim.
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Contact us
For help with your application, to update your authorised contact details, or to obtain further information on licences and administrative processes you can contact us by phone, fax, email or post.
For help with excise equivalent goods, including updating your authorised contact and broker details, contact us by phone.
Make sure you have your Australian business number (ABN) and your tax file number (TFN) handy when you call.
Last Modified: Monday, 6 August 2012
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