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Excise essentials
 
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Excise duty is a tax on certain types of goods produced or manufactured in Australia, including alcohol, tobacco, fuel and petroleum products. Equivalent customs duty is imposed on imported alcohol, tobacco, fuel and petroleum products, referred to as excise equivalent goods or EEGs. You have specific obligations to consider when dealing with excisable goods and EEGs.
Essentials
 
Overview

Registration for excise payments
Complete this form if you are required to make payments of excise duty but do not hold an excise licence or permission. NAT 16623
Application for a licence to manufacture excisable products - alcohol
These instructions will help you complete your Application for a licence to manufacture excisable products - alcohol. NAT 5906
Application for a licence to store excisable products - alcohol
These instructions will help you complete your Application for a licence to store excisable products - alcohol. NAT 7176
Application for a licence to brew on premises
These instructions will help you complete your Application for a licence to brew on premises. NAT 5904
Application for a licence to manufacture excisable products - fuel and petroleum products
These instructions will help you complete your Application for a licence to manufacture excisable products - fuel and petroleum products. NAT 5903
Application for a licence to store excisable products - fuel and petroleum products
These instructions will help you complete your Application for a licence to store excisable products - fuel and petroleum products. NAT 7178
Application for a licence to manufacture tobacco
These instructions will help you complete your Application for a licence to manufacture tobacco. NAT 5902
Application for a licence to store tobacco
These instructions will help you complete your Application for a licence to store tobacco. NAT 7177
Application for a licence to deal in tobacco
Use this form if you want to deal in tobacco seed, plant or leaf. NAT 7113
Application for a licence to store excisable goods with permission to sell duty free
These instructions will help you complete your Application for a licence to store excisable goods with permission to sell duty free. NAT 7231
Consent to obtain information - company
You need to complete this form if you are applying for a licence or permission on behalf of a company. NAT 7106
Consent to obtain information - individual
You need to complete this form if you are applying for a licence or permission. NAT 7112
Consent to criminal history record check
This form is used to obtain information to assess the suitability of an applicant for an excise licence. NAT 16358
Obtaining and providing excise licence and permission information
This fact sheet is about obtaining and providing licence and permission information under Division 355-50 of the Taxation Administration Act 1953. NAT 11667.
Overview

Record keeping and related requirements for breweries
Guidelines for breweries with details on record keeping and related requirements in relation to beer manufacture.
Record keeping and related requirements for distilleries
Record keeping guidelines for distilleries including how to keep stillhouse records, spirit store records and spirit warehouse records.
Your responsibilities, obligations and record keeping requirements (tobacco)
An overview of your responsibilities and obligations as a license holder and the types of records you need to keep if you are registered for excise. Note: This document is for tobacco and duty free clients.
Overview

Continuing movement permission - application forms
Applications for permission to move underbond excisable or excise equivalent goods (NAT 73710), to export excisable goods (NAT 12043) and to move or export tobacco seed, plant and/or leaf (NAT 12080, NAT 8517) on a continuing basis.
Single movement permission - application forms
Applications for permission to move underbond excisable or excise equivalent goods (NAT 73711), to export excisable goods (NAT 12042) and to move or export tobacco seed, plant and/or leaf (NAT 12079, NAT 12555) once only.
Excise - exporting underbond excisable goods or tobacco seed, plant or leaf
This fact sheet provides information about excise movement permissions required to export underbond excisable goods or tobacco seed, plant or leaf. NAT 12050
Application for a continuing movement permission (non-export)
A form to apply for a permission to continually move excisable and excise equivalent goods. NAT 73710.
Application for a single movement permission (non-export)
A form to apply for a single movement of excisable or excise equivalent goods. NAT 73711.
Overview

Excise return and instructions
You should complete this form if you wish to report excise liabilities arising under a periodic settlement permission or to request authorisation to deliver excisable goods into home consumption. NAT 4285
Amending excise return
You should use this form to change information that you included in your original excise return. NAT 4286
Duty-free operator return
A form to report excisable missed dockets and excise stocktake shortages or surplus. NAT 10405
Instructions on how to lodge an excise return
Use these instructions to complete your excise return (NAT 4285).
How to complete an amending excise return
Instructions on how to complete an amending excise return (NAT 4286)
Application for a periodic settlement permission
These instructions will help you complete your Application for a periodic settlement permission. NAT 73712
Overview

Excise tariff working pages (including current duty rates) and by-laws
A link to the Excise tariff working pages (which includes the current excise duty rates, tariff item numbers, descriptions and definitions) and associated by-laws.
Supplying excise-free goods
Information for licensed suppliers of excisable goods about who you can supply excise-free goods to and your obligations. (NAT 15387)
Overview

Excise refund
Use this application to claim a refund of the excise duty you have paid on goods (NAT 4288).
Excise drawback and instructions
Use this form to claim a drawback of excise duty that was paid on goods that were subsequently exported (NAT 4287).
Excise remission
Use this form to apply for a remission of excise duty payable on goods that have not been delivered into home consumption (NAT 4289).
Overview

Customs warehouse licence application
These instructions will help you complete your application for a new customs warehouse licence. NAT 73456.
Registration for excise payments
Complete this form if you are required to make payments of excise duty but do not hold an excise licence or permission. NAT 16623
Customs warehouse licence - application to relocate or change your warehouse
Application form for existing customs warehouse licence holders to relocate or change the bonded area of their warehouse.
Overview

Quick reference guide
This guide shows which agency to contact for warehoused excise equivalent goods (EEGs).
Application for remission of customs duty
Use this form to apply for remission of customs duty. NAT 73478.
ATO schedule of imported goods eligible for a periodic settlement permission
This schedule lists all Customs tariff subheadings for excise equivalent goods (EEGs) and other customable goods eligible for a periodic settlement permission (PSP) issued by the Australian Taxation Office (ATO).
Alcohol Corporate Consultative Forum minutes - 18 April 2007
Minutes of the Alcohol Corporate Consultative Forum meeting held on 18 April 2007.
Petroleum Corporate Consultative Forum
Explains the role of the Petroleum Corporate Consultative Forum.
Tobacco Industry Forum minutes - 2 September 2009
Minutes of the Tobacco Industry Forum held 2 September 2009.
Tobacco Industry Forum Minutes
Minutes from the Tobacco Industry Forum held on 27 February 2007.
Amended definition of beer FAQs
Frequently asked questions and answers on the amended definition of beer, and links to further information.
Excise and beer manufacture
This introductory booklet specifically for beer manufacturers covers how the excise tax system applies to beer manufacture and how to meet your tax obligations. It refers you to more detailed information to help you meet your excise obligations. NAT 72660
Excise and brew on premises shops
This fact sheet provides information on how to apply for a brew on premises shops licence and how to comply with excise obligations. NAT 72932.
Determining the strength and volume of excisable alcoholic beverages
This page contains links to the determinations that outline the methods you can use to measure the alcoholic strength and/or volume of excisable beverages, and how to work out the duty payable.
Record keeping and related requirements for breweries
Guidelines for breweries with details on record keeping and related requirements in relation to beer manufacture.
Growlers - take away beer and excise
This fact sheet outlines the definition of growlers and excise duty payable to help you meet your excise obligations.
Amended definition of beer FAQs
Frequently asked questions and answers on the amended definition of beer, and links to further information.
Bunker fuel and private yachts
This document provides information about claiming a drawback of the excise duty for bunker fuel used in a private yacht when leaving Australia.
Excise - contact us
Contact us for help with your excise application or to obtain further information on excise licences and administrative processes.
Excise - concessional spirits
This fact sheet provides information about the excise treatment of concessional spirits for end users, resellers and manufacturers of concessional spirits. NAT 15388
Frequently asked questions for suppliers and end users of concessional spirits
Frequently asked questions for suppliers and end users of concessional spirits.
Application/renewal for a permit to receive concessional spirits
Use this form to apply for, or renew, a permit to receive concessional spirits for approved purposes. NAT 3248.
Excise - wine fortification
This fact sheet provides information about the excise treatment of wine fortification. NAT 15677
Bunker fuel and commercial shipping
This guide provides information about bunker fuel (including lubricants) acquired for use in commercial shipping bunkers. It will also help you understand your excise and GST obligations and fuel tax credits entitlements. NAT 73372
Excise - legislative determinations (instruments)
This information provides links to the ATO legal database for determinations on Excisable products.
Excise legislation and regulations
This information provides links to the Excise Act 1901, the Excise Tariff Act 1921 and the Excise Regulations 1925 on the ATO Legal Database.
Excise guidelines for the alcohol industry, fuel industry, tobacco industry and duty free shops
This page contains links to the excise guidelines for the alcohol industry, fuel industry, tobacco industry and duty free shops.
Changes to excise advice from 1 July 2010
From 1 July 2010, excise duty and its administration or collection is included in our general rulings system.
How to apply for a private ruling
Use the following information as a guide when applying for a private ruling or administratively binding advice. You can apply for a ruling or advice about: your own affairs, or the affairs of another entity (including an individual), if you are their agent or legal personal representative.
Clean energy - changes to fuel tax credits and excise duty
An overview of the effect of the clean energy measures on fuel tax credits and excise duty.
Determining the strength and volume of excisable alcoholic beverages
This page contains links to the determinations that outline the methods you can use to measure the alcoholic strength and/or volume of excisable beverages, and how to work out the duty payable.
Frequently asked questions for distillation equipment (stills)
Information about the requirements you must meet before you can obtain or use stills and the application for permission form you must complete for a still with a capacity over five litres. NAT 71905.
Record keeping and related requirements for distilleries
Record keeping guidelines for distilleries including how to keep stillhouse records, spirit store records and spirit warehouse records.
Duty-free operator return
A form to report excisable missed dockets and excise stocktake shortages or surplus. NAT 10405
Moving your duty-free stock
This fact sheet outlines the permissions you must obtain from the Tax Office before moving excisable goods or from Customs before moving customable goods. NAT 71520.
Fuel blending
Information about the excise treatment of fuel blending.
Excise - recycled fuel and fuel products
Information about the excise treatment of recycled fuel products classified to item 10 of the excise tariff schedule.
Excise and biodiesel manufacture
This introduction will help you to understand how excise applies to the biodiesel you manufacture and refers you to more detailed information to help you to meet your excise obligations.
Amended definition of beer FAQs
Frequently asked questions and answers on the amended definition of beer, and links to further information.
Customs warehouse licence application
These instructions will help you complete your application for a new customs warehouse licence. NAT 73456.
Determining the strength and volume of excisable alcoholic beverages
This page contains links to the determinations that outline the methods you can use to measure the alcoholic strength and/or volume of excisable beverages, and how to work out the duty payable.
Excise - concessional spirits
This fact sheet provides information about the excise treatment of concessional spirits for end users, resellers and manufacturers of concessional spirits. NAT 15388
Excise - legislative determinations (instruments)
This information provides links to the ATO legal database for determinations on Excisable products.
Excise refund
Use this application to claim a refund of the excise duty you have paid on goods (NAT 4288).
Excise return and instructions
You should complete this form if you wish to report excise liabilities arising under a periodic settlement permission or to request authorisation to deliver excisable goods into home consumption. NAT 4285
Excise tariff working pages (including current duty rates) and by-laws
A link to the Excise tariff working pages (which includes the current excise duty rates, tariff item numbers, descriptions and definitions) and associated by-laws.
Fuel blending
Information about the excise treatment of fuel blending.
Quick reference guide
This guide shows which agency to contact for warehoused excise equivalent goods (EEGs).
Record keeping and related requirements for breweries
Guidelines for breweries with details on record keeping and related requirements in relation to beer manufacture.
Registration for excise payments
Complete this form if you are required to make payments of excise duty but do not hold an excise licence or permission. NAT 16623
Amending excise return
You should use this form to change information that you included in your original excise return. NAT 4286
Application for a licence to manufacture excisable products - alcohol
These instructions will help you complete your Application for a licence to manufacture excisable products - alcohol. NAT 5906
Application for remission of customs duty
Use this form to apply for remission of customs duty. NAT 73478.
Continuing movement permission - application forms
Applications for permission to move underbond excisable or excise equivalent goods (NAT 73710), to export excisable goods (NAT 12043) and to move or export tobacco seed, plant and/or leaf (NAT 12080, NAT 8517) on a continuing basis.
Excise - recycled fuel and fuel products
Information about the excise treatment of recycled fuel products classified to item 10 of the excise tariff schedule.
Excise and beer manufacture
This introductory booklet specifically for beer manufacturers covers how the excise tax system applies to beer manufacture and how to meet your tax obligations. It refers you to more detailed information to help you meet your excise obligations. NAT 72660
Excise drawback and instructions
Use this form to claim a drawback of excise duty that was paid on goods that were subsequently exported (NAT 4287).
Excise legislation and regulations
This information provides links to the Excise Act 1901, the Excise Tariff Act 1921 and the Excise Regulations 1925 on the ATO Legal Database.
Frequently asked questions for distillation equipment (stills)
Information about the requirements you must meet before you can obtain or use stills and the application for permission form you must complete for a still with a capacity over five litres. NAT 71905.
Frequently asked questions for suppliers and end users of concessional spirits
Frequently asked questions for suppliers and end users of concessional spirits.
Moving your duty-free stock
This fact sheet outlines the permissions you must obtain from the Tax Office before moving excisable goods or from Customs before moving customable goods. NAT 71520.
Record keeping and related requirements for distilleries
Record keeping guidelines for distilleries including how to keep stillhouse records, spirit store records and spirit warehouse records.
Supplying excise-free goods
Information for licensed suppliers of excisable goods about who you can supply excise-free goods to and your obligations. (NAT 15387)
Taxation of alternative fuels
Information about the taxation of alternative fuels and how it affects you.
Tobacco Plain Packaging - frequently asked questions
Frequently asked questions and answers on tobacco plain packaging.
Application for a licence to store excisable products - alcohol
These instructions will help you complete your Application for a licence to store excisable products - alcohol. NAT 7176
Application/renewal for a permit to receive concessional spirits
Use this form to apply for, or renew, a permit to receive concessional spirits for approved purposes. NAT 3248.
Duty-free operator return
A form to report excisable missed dockets and excise stocktake shortages or surplus. NAT 10405
Excise and brew on premises shops
This fact sheet provides information on how to apply for a brew on premises shops licence and how to comply with excise obligations. NAT 72932.
Excise remission
Use this form to apply for a remission of excise duty payable on goods that have not been delivered into home consumption (NAT 4289).
Your responsibilities, obligations and record keeping requirements (tobacco)
An overview of your responsibilities and obligations as a license holder and the types of records you need to keep if you are registered for excise. Note: This document is for tobacco and duty free clients.
Alcohol Corporate Consultative Forum minutes - 18 April 2007
Minutes of the Alcohol Corporate Consultative Forum meeting held on 18 April 2007.
Application for a licence to brew on premises
These instructions will help you complete your Application for a licence to brew on premises. NAT 5904
Excise - wine fortification
This fact sheet provides information about the excise treatment of wine fortification. NAT 15677
Instructions on how to lodge an excise return
Use these instructions to complete your excise return (NAT 4285).
Application for a licence to manufacture excisable products - fuel and petroleum products
These instructions will help you complete your Application for a licence to manufacture excisable products - fuel and petroleum products. NAT 5903
Excise guidelines for the alcohol industry, fuel industry, tobacco industry and duty free shops
This page contains links to the excise guidelines for the alcohol industry, fuel industry, tobacco industry and duty free shops.
How to complete an amending excise return
Instructions on how to complete an amending excise return (NAT 4286)
Petroleum Corporate Consultative Forum
Explains the role of the Petroleum Corporate Consultative Forum.
Application for a licence to store excisable products - fuel and petroleum products
These instructions will help you complete your Application for a licence to store excisable products - fuel and petroleum products. NAT 7178
Application for a licence to manufacture tobacco
These instructions will help you complete your Application for a licence to manufacture tobacco. NAT 5902
Single movement permission - application forms
Applications for permission to move underbond excisable or excise equivalent goods (NAT 73711), to export excisable goods (NAT 12042) and to move or export tobacco seed, plant and/or leaf (NAT 12079, NAT 12555) once only.
Tobacco Industry Forum minutes - 2 September 2009
Minutes of the Tobacco Industry Forum held 2 September 2009.
Application for a licence to store tobacco
These instructions will help you complete your Application for a licence to store tobacco. NAT 7177
Application for a licence to deal in tobacco
Use this form if you want to deal in tobacco seed, plant or leaf. NAT 7113
Application for a licence to store excisable goods with permission to sell duty free
These instructions will help you complete your Application for a licence to store excisable goods with permission to sell duty free. NAT 7231
Excise - exporting underbond excisable goods or tobacco seed, plant or leaf
This fact sheet provides information about excise movement permissions required to export underbond excisable goods or tobacco seed, plant or leaf. NAT 12050
Consent to obtain information - company
You need to complete this form if you are applying for a licence or permission on behalf of a company. NAT 7106
Tobacco Industry Forum Minutes
Minutes from the Tobacco Industry Forum held on 27 February 2007.
Consent to obtain information - individual
You need to complete this form if you are applying for a licence or permission. NAT 7112
Consent to criminal history record check
This form is used to obtain information to assess the suitability of an applicant for an excise licence. NAT 16358
Obtaining and providing excise licence and permission information
This fact sheet is about obtaining and providing licence and permission information under Division 355-50 of the Taxation Administration Act 1953. NAT 11667.
Application for a continuing movement permission (non-export)
A form to apply for a permission to continually move excisable and excise equivalent goods. NAT 73710.
Application for a periodic settlement permission
These instructions will help you complete your Application for a periodic settlement permission. NAT 73712
Application for a single movement permission (non-export)
A form to apply for a single movement of excisable or excise equivalent goods. NAT 73711.
ATO schedule of imported goods eligible for a periodic settlement permission
This schedule lists all Customs tariff subheadings for excise equivalent goods (EEGs) and other customable goods eligible for a periodic settlement permission (PSP) issued by the Australian Taxation Office (ATO).
Bunker fuel and commercial shipping
This guide provides information about bunker fuel (including lubricants) acquired for use in commercial shipping bunkers. It will also help you understand your excise and GST obligations and fuel tax credits entitlements. NAT 73372
Bunker fuel and private yachts
This document provides information about claiming a drawback of the excise duty for bunker fuel used in a private yacht when leaving Australia.
Changes to excise advice from 1 July 2010
From 1 July 2010, excise duty and its administration or collection is included in our general rulings system.
Clean energy - changes to fuel tax credits and excise duty
An overview of the effect of the clean energy measures on fuel tax credits and excise duty.
Customs warehouse licence - application to relocate or change your warehouse
Application form for existing customs warehouse licence holders to relocate or change the bonded area of their warehouse.
Excise - contact us
Contact us for help with your excise application or to obtain further information on excise licences and administrative processes.
Excise and biodiesel manufacture
This introduction will help you to understand how excise applies to the biodiesel you manufacture and refers you to more detailed information to help you to meet your excise obligations.
Excise on fuel ethanol
This fact sheet provides information for people who manufacture or blend fuel ethanol.
Excise on stabilised crude oil & condensate
This document contains questions and answers on stabilised crude oil and condensate.
Growlers - take away beer and excise
This fact sheet outlines the definition of growlers and excise duty payable to help you meet your excise obligations.
How to apply for a private ruling
Use the following information as a guide when applying for a private ruling or administratively binding advice. You can apply for a ruling or advice about: your own affairs, or the affairs of another entity (including an individual), if you are their agent or legal personal representative.
Notice on your LPG invoice
This fact sheet is for liquefied petroleum gas (LPG) distributors about the new requirement under the taxation of LPG. NAT 74001
Taxation of compressed natural gas
Information about the tax on compressed natural gas (CNG) and how it affects you.
Taxation of liquefied natural gas
Information about the taxation of liquefied natural gas (LNG) and how it affects you.
Taxation of liquefied petroleum gas
Information about the taxation of liquefied petroleum gas (LPG) and how it affects you.
Excise on fuel ethanol
This fact sheet provides information for people who manufacture or blend fuel ethanol.
Excise on stabilised crude oil & condensate
This document contains questions and answers on stabilised crude oil and condensate.
Taxation of alternative fuels
Information about the taxation of alternative fuels and how it affects you.
Notice on your LPG invoice
This fact sheet is for liquefied petroleum gas (LPG) distributors about the new requirement under the taxation of LPG. NAT 74001
Taxation of compressed natural gas
Information about the tax on compressed natural gas (CNG) and how it affects you.
Taxation of liquefied natural gas
Information about the taxation of liquefied natural gas (LNG) and how it affects you.
Taxation of liquefied petroleum gas
Information about the taxation of liquefied petroleum gas (LPG) and how it affects you.
Your responsibilities, obligations and record keeping requirements (tobacco)
An overview of your responsibilities and obligations as a license holder and the types of records you need to keep if you are registered for excise. Note: This document is for tobacco and duty free clients.
Tobacco Plain Packaging - frequently asked questions
Frequently asked questions and answers on tobacco plain packaging.
 
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