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  • Which agency to contact – ATO or Home Affairs

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

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

    On this page:

    See also:

    Which agency to contact

    From 1 July 2019, if you import tobacco products, contact Home Affairs for all queries and permission applications. For more information, see the Department of Home Affairs websiteExternal Link.

    • If you operate a private warehouse, contact the ATO
      • in relation to EEGs (excluding for tobacco products)
      • 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.
    • If you're an importer or owner, contact either the ATO or Home Affairs
      • to apply 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, contact the ATO for your excisable goods and Home Affairs for your EEGs and customable goods.
    Which agency to contact for EEG matters

    Type of interaction

    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

    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    • non-precedential and administrative matters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

    From 1 July 2019, contact Home Affairs for all queries and permission applications for imported tobacco.

    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 us 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 Integrated Cargo System (ICS) and Tariff and Precedents Information Network (TAPIN).

    Next step:

    Last modified: 25 Jul 2019QC 23047