Show download pdf controls
  • Excise duty rates for tobacco

    The following excise duty rates would apply to any excisable tobacco goods manufactured in Australia. Currently there is no legal tobacco manufacture occurring in Australia.

    Manufactured tobacco goods are imported into Australia and are subject to customs duty, which must be paid at the time the products arrive at the Australian border.

    We provide this information to show what the equivalent excise duty rates would be.

    On this page:

    Using the rates table

    Excise duty rates on tobacco goods increase in March and September each year, based on average weekly ordinary time earnings (AWOTE).

    The table below lists tobacco goods and the excise duty rates that apply. It is a simplified version of the Schedule to the Excise Tariff Act 1921.

    The AWOTE indexation factor for rates on and from 1 September 2021 is 1.014.

    Tobacco excise rates

    Tobacco rates – Tobacco, cigars, cigarettes and snuff

    Tariff item

    Description

    Unit

    From 2 March 2021

    From 1 September 2021

    5.1

    In stick form not exceeding in weight 0.8 grams per stick actual tobacco content

    $ per stick

    1.10360

    1.11905

    5.5

    Either:

    • not in stick form
    • in stick form exceeding in weight 0.8 grams per stick actual tobacco content

     

    $ per kg of tobacco content

    1576.57

    1598.64

    5.8

    Blended tobacco goods

     n/a

    The amount of duty worked out under section 6AAC

    The amount of duty worked out under section 6AAC

    Note: The sale of snuff is banned in Australia. You can import snuff for personal use as long as you do not sell or supply it to others. Duty still applies to snuff that is entered into the Australian market.

    Historical excise duty rates

    Historical excise duty ratesExternal Link are listed on the Australian Government data.gov.au website.

    Imported tobacco

    Imported tobacco is a type of excise equivalent good (EEG). Instead of paying excise duty on EEGs, you generally pay an equivalent customs duty.

    From 1 July 2019 the Department of Home Affairs (Home Affairs) now manages:

    • imported tobacco products
    • permissions for imported tobacco.

    See also:

    Last modified: 19 Aug 2021QC 63520