Petroleum and diesel excise and duty system
Excise duty is a tax on fuel and petroleum products (excisable goods) produced or manufactured in Australia. Entities that manufacture or store excisable goods must hold an appropriate excise licence, and report to us and pay duty on goods delivered into the Australian domestic market.
Imported fuel and petroleum products are subject to customs duty, at a rate equivalent to excise, to ensure they are treated consistently with goods manufactured in Australia. These imported goods are referred to as excise equivalent goods (EEGs).