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  • Contact us about excise equivalent goods

    Work out if you contact the Department of Home Affairs or our dedicated channels about your EEGs.

    On this page

    Who to contact

    If you deal in EEGs and other customable goods (goods subject to customs duty) you may need to contact both the:

    • ATO (us)
    • Department of Home Affairs, including their operational arm the Australian Border Force.

    We refer to customable goods that are not EEGs, as 'non-EEGs'.

    Which agency to contact for EEGs and non-EEGs 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, renew, general advice

    ATO

    ATO

    N/A

    Lodging import and warehouse declarations - Nature 20 and Nature 30

    N/A

    Home Affairs
    (using the Integrated Cargo System (ICS))

    Home Affairs
    (using ICS)

    EEG permissions – general advice, apply, amend or cancel:

    N/A

    ATO

    ATO

    Non-EEG permission applications, issues (where you also deal in EEGs)

    ATO

    ATO

    ATO

    Non-EEG permission applications, issues (where you only deal in non-EEGs)

    Home Affairs

    Home Affairs

    Home Affairs

    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    • non-precedential and administrative matters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 situations

    Home Affairs 

    Home Affairs 

    Home Affairs 

    Claiming refunds and drawbacks on customs duty

    N/A

    Home Affairs

    Home Affairs

    Seeking remissions of customs duty

    ATO

    ATO

    ATO

    Compliance – post transaction verification for stored goods

    ATO

    ATO

    ATO

    All imported tobacco product queries and permissions

    Home Affairs

    Home Affairs

    Home Affairs

    Duty-free, provedore or catering bond industry

    If you're in the duty-free, provedore or catering bond industries and want to apply for a customs licence or to move goods from your warehouse, you must apply to the Department of Home Affairs.

    If your supplier is moving goods from a warehouse licensed by:

    • us, they'll apply to us for a movement permission
    • the Department of Home Affairs, they'll apply to Home Affairs.

    If you're a duty-free store, catering bond or provedore dealing in excisable goods, customable goods and EEGs, contact:

    • us for your excisable goods
    • the Department of Home Affairs for your EEGs and customable goods.

    Authorised contacts and broker details

    We can only discuss your EEGs and non-EEGs matters with an authorised contact. Contact us if you wish to nominate a licensed customs broker as an authorised contact to deal directly with us on your behalf.

    Your broker must contact the Department of Home Affairs directly 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).

    Contact us

    You can use our dedicated channels to contact us if you:

    • manufacture, produce or store excisable goods (alcohol or fuel and petroleum goods) in Australia
    • deal in imported EEGs.

    How to contact us

    You can:

    Australian Taxation Office
    PO Box 3514
    ALBURY NSW 2640

    We have consultative forums for representatives of the alcohol and petroleum industries:

    For more information on excise topics, see:

    Department of Home Affairs enquiries

    You can:

    • phone 13 18 81 in Australia, between 9.00am and 5.00pm AEST, Monday to Friday (excluding national public holidays)
    • visit their website at home affairs.gov.auExternal Link.

    Confidential reporting of tax evasion

    If you think someone may be engaging in tax evasion activities, we encourage you to report it to us using our tip-off form. The tip-off form is also available in the contact us section of the ATO app. The reporting process is confidential and helps us support the Australian community and retain fairness in the taxation system.

    Last modified: 22 Feb 2023QC 71449