The following alcohol products (except wine) are excisable goods if they're produced or manufactured in Australia:
- manufacture excisable alcohol products you need a licence from the ATO
- deliver excisable alcohol products into the Australian domestic market (for home consumption) you must lodge an excise return and pay excise duty.
Some 'concessional spirits' are excise free when used for certain purposes, such as fortifying Australian wine, or industrial or medical applications. They are typically very high strength spirits (around 96% alcohol by volume). Although excise free, concessional spirits are still subject to excise approvals.
Excisable goods are 'underbond' if excise duty has not yet been paid. If you:
- store underbond goods you need a licence from the ATO
- move or export underbond goods you need permission from the ATO.
Wine is subject to wine equalisation tax, not excise duty.
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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.