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  • Which agency to contact - ATO or Home Affairs

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

    • the ATO
    • the Department of Home Affairs (Home Affairs).

    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 Home Affairs 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 Home Affairs. 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 Home Affairs, they'll apply to Home Affairs.

    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 Home Affairs 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

    Home Affairs
    (using ICS)

    Home Affairs
    (using ICS)

    Permissions – apply, amend or cancel:

     

    N/A

    ATO

    ATO

    ATO/Home Affairs (for single movement permission for non-EEGs)

    Paying – Customs duty or indirect taxes if applicable.

    N/A

    Home Affairs

    Home Affairs

    Advice on:

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    • non-precedential and administrative matters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

     

    Home Affairs 

    Home Affairs 

    Home Affairs 

    Advice on licensing, permissions and remissions

    ATO

    ATO

    ATO

    Claiming refunds and drawbacks on customs duty

    N/A

    Home Affairs
    (using existing systems to claim drawbacks and ICS to claim refunds)

    Home Affairs
    (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 Home Affairs 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