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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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.
Last Modified: Monday, 6 August 2012