Excise duty is a tax on certain types of goods produced or manufactured in Australia. These excisable goods include:
alcohol – including beer, brandy, other spirits, liqueurs and certain other beverages such as ready-to-drink products (but not wine, which is subject to wine equalisation tax)
petroleum – including diesel, petrol, aviation fuel, heating oil, kerosene, fuel ethanol, biodiesel and crude oil
tobacco – including cigarettes, cigars, tobacco and snuff.
Home-brewed beer (that is, beer produced for non-commercial purposes using non-commercial facilities and equipment) is exempt from excise duty.
Excise duty is generally paid by the manufacturer or distributor of the goods rather than the retailer.
Excise rates for alcohol and tobacco may be increased in February and August each year in line with the consumer price index.
The excise system, including the collection of excise duty, is administered by the Tax Office. Imported goods that would be subject to excise if manufactured in Australia attract customs duty, which is collected by the Australian Customs and Border Protection Service (http://www.customs.gov.au/).
You need a licence to undertake certain activities in relation to excisable goods. Your licence imposes significant obligations for the control and documentation of excisable goods in your custody.
You must get permission from the Tax Office to move excisable goods 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 before you deliver excisable goods 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 duty already paid or the waiver of a liability for duty.
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