A-Z index

Excise

Alcohol excise
Excise duty is a tax on alcohol products (exciseable goods) produced or manufactured in Australia. If you manufacture or store excisable goods you must hold an appropriate excise licence, and report to us and pay duty on goods delivered into the Australian domestic market.
Excise and excise equivalent goods
Excise duty is a tax on certain types of goods produced or manufactured in Australia or imported excise equivalent goods (EEGs), including alcohol, tobacco, fuel and petroleum products. There are specific obligations to consider when dealing with excisable goods and EEGs.
Excise equivalent goods (imports)
Imported alcohol, tobacco, fuel and petroleum products are subject to customs duty at a rate equivalent to excise to ensure they're treated consistently with goods manufactured in Australia. These imported goods are called excise equivalent goods (EEGs).
Fuel excise
Excise duty is a tax on fuel and petroleum products (excisable goods) produced or manufactured in Australia. If you manufacture or store excisable goods you must hold an appropriate excise licence, and report to us and pay duty on goods delivered into the Australian domestic market.
Instructions on how to lodge an excise return
These instructions help you complete your excise return.
Tobacco excise
Excise duty is a tax on tobacco products (excisable goods) produced or manufactured in Australia. If you manufacture or store excisable goods you must hold an appropriate excise licence, and report to us and pay duty on goods delivered into the Australian domestic market.