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  • Excise and excise equivalent goods

    Excise is a commodity-based tax on:

    • alcohol
    • tobacco
    • fuel and petroleum products.

    If you produce, store or manufacture these goods in Australia you need to have an excise licence and may need to pay excise duty. They're called 'excisable goods'.

    If you import these goods, instead of paying excise duty you generally pay an equivalent customs duty. Imported products are called 'excise equivalent goods' (EEGs).

    From 1 July 2019, if you import tobacco products, you need to pay customs duty to the Department of Home Affairs when the products arrive at the Australian border. For more information, including about requesting permission to import tobacco, visit the Department of Home Affairs websiteExternal Link.

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    Last modified: 25 Jul 2019QC 21358