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  • Which agency to contact – ATO or Home Affairs

    If you deal in excise equivalent goods (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 Australian Border Force division (Home Affairs).

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

    On this page:

    Summary of who to contact

    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    • non-precedential and administrative matters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
    (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

    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 Home Affairs.

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

    • us, they'll apply to us for a movement permission
    • 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
    • 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 will need to contact 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).

    You can contact us if you need further clarification about who to contact about your EEG matter.

    Last modified: 15 Sep 2020QC 63583