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  • Definitions

    Excisable (Australian-manufactured) or excise equivalent (imported) goods are the following goods on which excise or customs duty has not been paid:

    • alcohol or alcoholic products (excluding domestic wine)
    • fuel and petroleum products
    • tobacco products.

    By fuel and petroleum products, we mean goods such as:

    • crude oil and condensate
    • petroleum fuels - such as petrol, diesel
    • bio-fuels - such as biodiesel, ethanol
    • solvents - such as white spirits, mineral turpentine
    • lubricants - such as oils and greases
    • gaseous fuels - such as liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).

    Other customable goods are all other imported goods that are subject to customs duties, including customable wine products.

    Underbond goods are goods on which excise or customs duty has not been paid.

    The owner deals with EEGs for movement permission purposes if they own the underbond goods to be moved and any one of the following applies:

    • the goods to be moved are EEGs
    • the goods to be moved are stored in a customs warehouse licensed by us
    • they have a customs periodic settlement permission
    • they hold a customs warehouse licence to store EEGs.

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    Last modified: 12 Apr 2021QC 24387