Excise duty rates for fuel and petroleum products
Fuel and petroleum products and the excise duty rates that apply to them.
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Excise duty rates
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The following tables list fuel and petroleum products and the excise duty rates that apply to them. They are a simplified version of the Schedule to the Excise Tariff Act 1921. Excise rates are expressed per litre, kilolitre or kilogram of product for fuel and petroleum products, including gaseous fuels.
The law indexes the excise duty rates for fuel and petroleum products (other than aviation fuels and certain petroleum-based products) twice a year, based on the upward movement of the consumer price index (CPI). The Australian Bureau of Statistics (ABS) is responsible for determining and publishing the CPI which provides the basis for indexation.
Generally, indexation occurs on 1 February and 1 August. The CPI indexation factor for rates from 1 February 2023 is 1.037.
Excise duty rates also increase in July each year for biodiesel.
From 30 March to 28 September 2022, the excise and excise equivalent customs duty rates for petrol, diesel and all other fuel and petroleum-based products (except aviation fuels) temporarily reduced. These rates returned to the full rate on 29 September 2022.
The excise duty rates may also change due to other law changes.
Excise duty rates – fuel
Fuel is everything listed in item 10 (see Table 1), but excludes goods listed in item 15 (Table 2), waxes and bitumen.
Note: In Australia, gasoline is more commonly referred to as petrol.
Table 1: Fuel rates
Tariff item
|
Description
|
From 29 September 2022 to 31 January 2023
|
From 1 February 2023
|
10.1
Unit: $ per litre
|
Petroleum condensate
|
0.460
|
0.477
|
10.2
Unit: $ per litre
|
Stabilised crude petroleum oil
|
0.460
|
0.477
|
10.3
Unit: $ per litre
|
Topped crude petroleum oil
|
0.460
|
0.477
|
10.5
Unit: $ per litre
|
Gasoline (other than for use as fuel in aircraft)
|
0.460
|
0.477
|
10.6
Unit: $ per litre
|
Gasoline for use as fuel in aircraft
|
0.03556
|
0.03556
|
10.7
Unit: $ per litre
|
Blends of gasoline and ethanol
|
The amount of duty worked out under section 6G (using $0.46 per litre at step 3)
|
The amount of duty worked out under section 6G (using $0.477 per litre at step 3)
|
10.10
Unit: $ per litre
|
Diesel
|
0.460
|
0.477
|
10.12
Unit: $ per litre
|
Blends of diesel and biodiesel and/or ethanol
|
The amount of duty worked out under section 6G (using $0.46 per litre at step 3)
|
The amount of duty worked out under section 6G (using $0.477 per litre at step 3)
|
10.15
Unit: $ per litre
|
Heating oil
|
0.460
|
0.477
|
10.16
Unit: $ per litre
|
Kerosene (other than for use as fuel in aircraft)
|
0.460
|
0.477
|
10.17
Unit: $ per litre
|
Kerosene for use as fuel in aircraft
|
0.03556
|
0.03556
|
10.18
Unit: $ per litre
|
Fuel oil
|
0.460
|
0.477
|
10.19A
Unit: $ per litre
|
LPG, other than LPG exempted from excise duty by section 77HB of the Excise Act 1901
|
0.150
|
0.156
|
10.19B
Unit: $ per kilogram
|
LNG, other than LNG exempted from excise duty by section 77HB of the Excise Act 1901
|
0.315
|
0.327
|
10.19C
Unit: $ per kilogram
|
CNG, other than CNG exempted from excise duty by section 77HA of the Excise Act 1901
|
0.315
|
0.327
|
10.20
Unit: $ per litre
|
Denatured ethanol for use as fuel in an internal combustion engine (rate worked out under section 6H of the Excise Tariff Act 1921)
|
0.151
|
0.156
|
10.21
Unit: $ per litre
|
Biodiesel (rate worked out under section 6J of the Excise Tariff Act 1921)
|
0.107
|
0.111
|
10.25
Unit: $ per litre
|
Liquid aromatic hydrocarbons consisting principally of benzene, toluene or xylene or mixtures of them (other than goods covered by section 77J of the Excise Act 1901)
|
0.460
|
0.477
|
10.26
Unit: $ per litre
|
Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901)
|
0.460
|
0.477
|
10.27
Unit: $ per litre
|
White spirit (other than goods covered by section 77J of the Excise Act 1901)
|
0.460
|
0.477
|
10.28
Unit: $ per litre
|
Petroleum products (other than blends) not elsewhere included (other than goods covered by section 77J of the Excise Act 1901)
|
0.460
|
0.477
|
10.30
Unit: $ per litre
|
Blends of 1 or more of the above goods (with or without other substances) not elsewhere included that can be used as fuel in an internal combustion engine (other than goods covered by section 77J of the Excise Act 1901)
|
The amount of duty worked out under section 6G (using $0.46 per litre at step 3)
|
The amount of duty worked out under section 6G (using $0.477 per litre at step 3)
|
Excise duty rates – certain petroleum-based products
The following rates are not subject to indexation.
Table 2: Excise duty rates – Certain petroleum-based products other than those products for use as a fuel, exempt oils and hydraulic fluids
Tariff item
|
Description
|
Rate from
29 September 2022
|
15.1
Unit: $ per litre
|
Petroleum-based oils that are lubricant/fluid/oil products or their synthetic equivalents but not greases
|
0.085
|
15.2
Unit: $ per litre
|
Petroleum-based oils that are lubricant/fluid/oil products and greases or their synthetic equivalents, recycled for use as oils that are lubricant/fluid/oil products but not greases
|
0.085
|
15.3
Unit: $ per kilogram
|
Petroleum-based greases and their synthetic equivalents
|
0.085
|
15.4
Unit: $ per kilogram
|
Petroleum-based oils that are lubricant/fluid/oil products and greases or their synthetic equivalents, recycled for use as greases
|
0.085
|
Contact us for more information on calculating excise duty for:
- stabilised crude petroleum oil
- condensate.
Historical excise duty rates
The Australian Government data.gov.au website lists Historical excise duty ratesExternal Link.
Fuel and petroleum products and the excise duty rates that apply to them.