Excise equivalent goods (imports)

Imported alcohol, tobacco, fuel and petroleum products (including LPG, LNG and CNG) are subject to customs duty at a rate equivalent to excise duty to ensure they're treated consistently with goods manufactured in Australia.

These imported goods are called 'excise equivalent goods' (EEGs). They're 'underbond' if customs duty has not yet been paid. EEGs can be used in the manufacture of excisable goods.

The ATO administers customs warehouses that keep EEGs. If those customs warehouses keep customable goods (that is, goods subject to customs duty) other than EEGs the ATO administers them as well as the EEGs.  

You must get permission from the ATO to move any underbond customable goods kept at an ATO licensed customs warehouse elsewhere, including to other licensed premises. If the customable goods are to be exported you will need to declare them to the Department of Immigration and Border Protection (DIBP) on an Export Declaration (EDN).

Next steps:

Find out about:

Last modified: 04 Jan 2016QC 21373