Quick reference guide

On 1 July 2010, we took over the administration of excise equivalent goods (EEGs) from the Australian Customs and Border Protection Service (Customs and Border Protection). This means you now need to contact us for customs warehouse licensing, EEG permissions and compliance matters.

The following information shows who you should contact and provides links to more information under each topic.

Reference guide for EEG interactions with ATO and Customs and Border Protection

	Type of operator
	General warehouse operator Either: stores EEGs or both non-EEGs and EEGs at that warehouse stores only non-EEGs in that warehouse but holds another warehouse licence or permission that relates to EEGs.	Private warehouse operator Either: imports and stores own EEGs or non-EEGs and EEGs at that warehouse stores only non-EEGs at that warehouse but holds another warehouse licence or permission that relates to EEGs.	Importer or owner Imports EEGs or both non-EEGs and EEGs and stores them in a general warehouse.
EEG interactions	Who you will interact with
Licensing Apply, amend and renew	ATO	ATO	N/A
Lodging import declarations N20 and N30	N/A	Customs and Border Protection (using ICS)	Customs and Border Protection (using ICS)
Permissions Apply, amend or cancel: periodic settlement single movement continuing movement. See Notes on permissions for more information.	N/A	ATO	ATO
Paying Customs duty or indirect taxes if applicable.	N/A	Customs and Border Protection	Customs and Border Protection
Seeking advice Including: tariff advice non precedential and administrative advice technical advice imported goods origin advice status of imports ICS support advice on refund and drawback circumstances. Advice on licensing and permissions	Customs and Border Protection                   ATO	Customs and Border Protection                   ATO	Customs and Border Protection                   ATO
Lodging refunds and drawbacks claims Customs duty	N/A	Customs and Border Protection (using existing systems to claim drawbacks and ICS to claim refunds)	Customs and Border Protection (using existing systems to claim drawbacks and ICS to claim refunds)
Seeking remissions Customs duty	ATO	ATO	ATO
Compliance Post transaction verification for stored goods	ATO	ATO - for EEGs Customs and Border Protection - for non-EEGs	ATO - for EEGs Customs and Border Protection - for non-EEGs

Notes on permissions If you operate a private warehouse that we administer, you can contact us for your non-EEG movement and settlement permissions. Importers or owners can apply to either us or Customs and Border Protection for single permissions to move non-EEGs. If you are in the duty-free, providore or catering bond industries and want to move goods from your warehouse, you must apply to Customs and Border Protection. If your supplier is moving goods from an ATO licensed warehouse, they will apply to us for a movement permission. If your supplier is moving goods from a Customs and Border Protection licensed warehouse, they will apply to them.

More information

To contact us:

• phone 1300 137 290 between 8.00am and 6.00pm, Monday to Friday
• visit our website at www.ato.gov.au/excise

To contact Customs and Border Protection:

• phone 1300 363 263
• visit their website at www.customs.gov.au