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  • Reporting excise equivalent goods and paying duty

    You will need to interact with both us and the Department of Home Affairs, including their Australian Border Force division (Home Affairs) to meet your reporting and payment obligations for storing and delivering excise equivalent goods (EEGs).

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    Customs duty rates

    Goods imported into Australia are classified under the Customs Tariff and may be subject to customs duty. Customs import entry procedures are based on self-assessment by importers, including self-assessment of the correct classification of goods.

    The Department of Home Affairs – Australian Border Force website provides information on:

    Paying customs duty on imported tobacco

    If you import tobacco products, you pay customs duty and taxes to Home Affairs when the products arrive at the Australian border. This change occurred from 1 July 2019.

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    Import and warehouse declarations

    You or your broker must lodge all import and warehouse declarations with Home Affairs using the Integrated Cargo System (ICS) or an approved customs form.

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    Periodic settlement permission

    You can apply to us for a periodic settlement permission (PSP), which allows you to:

    • deliver EEGs and certain other customable goods into the Australian domestic market
    • defer paying customs duty (if applicable) and reporting those goods until the end of the period or the day specified in your PSP.

    If you have a PSP, you can deliver the specified goods without first lodging a Nature 30 ex-warehouse import declaration (N30), paying the duty and receiving clearance. At the end of the settlement period you must then lodge a N30 with Home Affairs, detailing one or both of the following:

    • deliveries you made into the Australian domestic market
    • EEGs used in excise manufacture during the settlement period.

    You must also pay the applicable customs duty.

    Customs duty won't be payable on the imported EEGs used in excise manufacture, except if you use biofuel (biodiesel and fuel ethanol). The ad valorem (if any) may still be payable depending on the country that the good is imported from. Any ad valorem payable will be set out in the Customs Tariff.

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    We generally issue PSPs as part of the customs warehouse licensing process, based on the nature of your operations.

    Contact us if you:

    • don't hold a customs warehouse licence
    • want to pay duty on goods delivered from someone else’s premises.

    Settlement period

    Businesses eligible for the small business entity concessions

    If you are eligible for the small business entity concessions, you can apply for a monthly reporting cycle that runs from the first of the month to the end of the month.

    On a monthly cycle, you will need to report and pay customs duty on or before the 21st day of each calendar month, in relation to the goods that have, during the previous calendar month, been delivered into the Australian domestic market.

    For example, if you deliver goods into the Australian domestic market during October 2020, you must report them in your October 2020 Nature 30 ex-warehouse import declaration (N30). By 21 November 2020, you must:

    • lodge your N30
    • pay the customs duty.

    Businesses not eligible for the small business entity concessions

    If you are not eligible for the small business concessions and you:

    • don't deal in transport gaseous fuels, you can apply for a specific seven-day settlement period. Under this you will need to report and pay customs duty on the first business day after the end of the settlement period.
    • deal in transport gaseous fuels, you can apply to us to defer when you report and pay customs duty. You must report and pay customs duty by 4.00pm on the sixth business day after the end of your nominated seven-day settlement period.

    In all situations, you need to pay customs duty at the same time you lodge your return.

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    Delivery direct into domestic consumption

    To move imported goods (including EEGs) directly from the place of import into the Australian domestic market without first moving the goods to a customs warehouse, you must lodge an Import Declaration (N10) with Home Affairs. Before the goods are released, you must pay any customs duty owing on the imported goods.

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    Last modified: 15 Sep 2020QC 63588