Fuel excise

The following fuel and petroleum products (fuel products) are excisable goods if they're produced or manufactured in Australia:

If you:

  • manufacture excisable fuel products you need a licence from the ATO
  • deliver excisable fuel products into the Australian domestic market (for home consumption) in most cases you must lodge an excise return and pay excise duty.

Imported fuel products are called 'excise equivalent goods' (EEGs). They're subject to an equivalent customs duty instead of excise duty unless they are used in excise manufacture (excluding biofuels).

Excisable goods and EEGs are 'underbond' if excise duty or customs 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.

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Last modified: 04 Jan 2016QC 47680