Helpful tips for excisable fuel and petroleum products

It's important to understand your responsibilities if you manufacture, produce or store excisable fuel or petroleum products in Australia.

Tips on this page to help you get it right:

• Check your product is subject to excise duty
• Use the right excise duty rate
• Make sure you have permission before moving your goods
• Check the product details in your excise return are correct
• Correct any errors in your excise return if needed
• Check the quantities of deliveries received
• Account for lost or stolen goods
• Manage other registrations

Check your product is subject to excise duty

The following fuel and petroleum products are excisable goods if you manufacture, produce or store them in Australia:

• petroleum fuels, such as petrol and diesel
• gaseous fuels
• biofuels
• crude oil and condensate
• solvents, such as white spirits and turpentine
• lubricants, such as oils and greases
• recycled petroleum products.

If you use imported fuel or petroleum products (excise equivalent goods (EEGs)) to manufacture excisable fuel products, then you will still need to pay excise duty on the final product.

See also:

• Excise equivalent goods (imports)

Use the right excise duty rate

It's important to make sure you're using the right excise duty rates when you calculate your liability. Rates are indexed twice a year.

Find out about:

• Excise duty rates for fuel and petroleum products

Make sure you have permission before moving your goods

You need permission from us to move underbond excisable goods or excise equivalent goods (EEGs) between excise or customs-licensed premises or to a place of export.

Goods are underbond until excise duty or customs duty has been paid on them.

See also:

• Permissions to move excisable fuel and petroleum products

Check the product details in your excise return are correct

Before you lodge your excise return, check each product you added in Section C has the correct:

• tariff subitem
• measurement units
• excise rate.

You can find this information in our rates page, see Excise duty rates for fuel and petroleum products.

If your information isn't correct, it may delay the processing of your excise return.

See also:

• Lodging, paying and rates – excisable fuel and petroleum products
• Instructions for how to lodge an excise return

Correct any errors in your excise return if needed

If you have made an error regarding product details on an earlier excise return, lodge an excise return amendment to correct it. This includes when you have used the wrong tariff subitem or volume of product.

See also:

• Instructions for how to complete an excise return amendment

Check the quantities of deliveries received

When you receive underbond goods, check the quantities are correct. You may be liable to pay an amount equal to the excise or customs duty on any missing goods if you sign for a full consignment but work out later that there's a discrepancy between the quantity listed on the documentation and the actual quantity received.

Find out about:

• Stock control and ATO access – excisable fuel and petroleum products

Account for lost or stolen goods

You will need to account for excisable goods or EEGs that:

• you haven't paid duty on, and
• are lost or stolen.

If the goods are:

• lost during production, you need to apply for a remission of the duty to waive your excise liability
• stolen, we consider they have entered into the Australian domestic market so you must pay an amount equal to the excise duty or customs duty on the goods.

Find out about:

• Stock control and ATO access – excisable fuel and petroleum products

Manage other registrations

If you're in business, you may need other registrations, licences and permissions. This will depend on your business structure and activities.

See also:

• Other business registrations

Find out about:

• Excise on fuel and petroleum products