• Which agency to contact - ATO or DIBP

    For excise equivalent goods (EEG) matters you may need to contact:

    • the ATO
    • the Department of Immigration and Border Protection (DIBP).

    On this page:

    Which agency to contact

    If you operate a private warehouse that deals in EEGs the ATO is responsible for administration in relation to the EEGs. You can also contact the ATO for your non-EEG movement and settlement permission applications or issues. Importers or owners can apply to either the ATO or DIBP for single movement permissions to move non-EEGs.

    If you're in the duty-free, providore or catering bond industries and want to apply for a customs licence or to move goods from your warehouse, you must apply to DIBP. If your supplier is moving goods:

    • from a warehouse licensed by the ATO, they'll apply to ATO for a movement permission
    • from a warehouse licensed by DIBP, they'll apply to DIBP.

    If you're a duty-free store, catering bond or providore dealing in excisable goods, customable goods and EEGs, you'll need to work with the ATO for your excisable goods and with the DIBP for your EEGs and customable goods.

    Which agency to contact for EEG matters

     

    Type of interaction

    Type of operator

    General warehouse operator

    Stores EEGs, may also store non-EEGs

    Private warehouse
    operator

    Imports and stores own EEGs (possibly also non-EEGs)

    Importer or owner

    Imports EEGs (possibly also non-EEGs) and stores them in a general warehouse

    Who you deal with

    Licensing – apply, amend and renew

    ATO

    ATO

    N/A

    Lodging import and warehouse declarations - Nature 20 and Nature 30

    N/A

    DIBP
    (using ICS)

    DIBP
    (using ICS)

    Permissions – apply, amend or cancel:

     

    N/A

    ATO

    ATO

    ATO/DIBP (for single movement permission for non-EEGs)

    Paying – Customs duty or indirect taxes if applicable.

    N/A

    DIBP

    DIBP

    Advice on:

    • tariffs
    • non-precedential and administrative matters
    • technical matters
    • imported goods origin
    • status of imports
    • ICS support
    • refund and drawback circumstances

     

    DIBP 

    DIBP 

    DIBP 

    Advice on licensing, permissions and remissions

    ATO

    ATO

    ATO

    Claiming refunds and drawbacks on customs duty

    N/A

    DIBP
    (using existing systems to claim drawbacks and ICS to claim refunds)

    DIBP
    (using existing systems to claim drawbacks and ICS to claim refunds)

    Seeking remissions of customs duty

    ATO

    ATO

    ATO

    Compliance – post transaction verification for stored goods

    ATO

    ATO

    ATO

    Authorised contacts and broker details

    The ATO can only discuss your EEG matters with a public officer or authorised contact. Contact the ATO if you wish to nominate a licensed customs broker as an authorised contact to deal directly with the ATO on your behalf.

    Your broker will need to contact the DIBP direct for enquiries about:

    • broker licensing
    • tariff classifications and duty rates
    • import/export transactions
    • passenger concessions
    • tariff, valuation and origin advice
    • export advice
    • system advice for ICS and TAPIN.

    Next step:

    Last modified: 04 Jan 2016QC 23047