Show download pdf controls
  • 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.

    Home consumption is when goods are delivered into the domestic market, including those goods consumed within a licensed site.

    Last modified: 22 Jun 2017QC 24383