• 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. Imports are called 'excise equivalent goods'.

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    Last modified: 04 Jan 2016QC 21358