• Section G: Excise payment details

    Question 27

    If you will be responsible for paying the excise duty or lodging excise returns when the goods are entered for home consumption, answer 'Yes' to this question and then choose one of the two options:

    • Select Periodic payment if you would prefer to pay excise duty and lodge excise returns on a periodic basis after the goods have been delivered for home consumption. This is usually on a weekly basis. Permission to pay periodically is not granted automatically. If not granted, you will be required to pay prior to clearance.
    • Select Payment prior to clearance if you prefer to pay excise duty and lodge excise returns prior to the delivery of the goods for home consumption.

    If you are not responsible for paying the excise duty or lodging excise returns, answer 'No' and provide details of the person or entity who is responsible. If an individual is responsible, complete question (a), if an entity is responsible, complete question (b).

    We will only contact those nominated here for more information about the payment of excise duty. We will not contact them about other aspects of your application.

    Question 28

    If you are eligible for the small business entity concession, indicate whether you are applying for weekly or monthly settlement of your liability.

    If you are ineligible for the small business entity concession, you must choose weekly.

    Question 29

    Tick the day you would like to lodge your excise returns and pay excise duty.

    Question 30

    Indicate whether you have obtained commercial insurance that includes an amount to cover any excise duty payable in the event of theft or loss of products, which are in your possession, custody or control. As part of the application process we may request further details.

    We recommend you obtain commercial insurance which includes an amount to cover any excise duty payable in the event of theft or loss of your excisable products.

    If you are unable to account for products on which excise duty has not been paid, you must pay an amount equal to the excise duty payable on that product. For example, we consider products stolen from your premises as unaccounted for.

    Last modified: 13 Feb 2015QC 16999