Excise equivalent goods (imports)

To ensure consistent treatment with goods manufactured in Australia, the following imported products are subject to customs duty at a rate equivalent to excise duty:

• alcohol
• tobacco
• fuel and petroleum products.

These imported goods are called excise equivalent goods (EEGs) and are a type of customable good (that is, a good subject to customs duty). EEGs can be used in the manufacture of excisable goods.

If you import these goods, this information will help you understand your customs duty obligations, including registration, licensing, lodgment, payment and record keeping.

From 1 July 2019, changes occurred for imported tobacco in order to help combat the illegal tobacco trade in Australia.

You will need to interact with both us and the Department of Home Affairs, including their Australian Border Force division (Home Affairs) for EEG matters.

On this page:

• Customs duty
• Excise duty
• What underbond means
• Customs warehouses storing underbond customable goods
• Exporting customable goods

Find out about:

• Helpful tips for excise equivalent goods
• Which agency to contact – ATO or Home Affairs
• Changes for imported tobacco from 1 July 2019
• Licences for excise equivalent goods
• Physical control and security of goods in a customs warehouse
• Moving excise equivalent goods
• Reporting excise equivalent goods and paying duty
• Claiming refunds, drawbacks and remissions for excise equivalent goods
• Records for excise equivalent goods
• Contact us about excise and EEGs

Customs duty

Customs duty is a tax on goods imported into Australia.

See also:

• Home Affairs – Australian Border Force website – Cost of importing goodsExternal Link
• Customs Act 1901

Excise duty

Excise duty is a commodity-based tax on:

• alcohol (except products wine equalisation tax applies to)
• tobacco
• fuel and petroleum products.

If you manufacture, produce or store these excisable goods in Australia, you:

• generally, need to have an excise licence
• may need to pay excise duty.

See also:

• Excise on alcohol
• Excise on fuel and petroleum products
• Excise on tobacco

What underbond means

EEGs are underbond if customs duty has not yet been paid.

Customs warehouses storing underbond customable goods

We (the ATO) administer customs warehouses that store underbond EEGs. If those customs warehouses keep underbond customable goods other than EEGs, we administer them as well as the EEGs.

You must get our permission to move any underbond customable goods kept at an ATO-licensed customs warehouse to another location, including to other licensed premises.

Find out about:

• Customs warehouse licence
• Physical control and security of goods in a customs warehouse
• Moving excise equivalent goods

Exporting customable goods

If you intend to export the customable goods you will need to declare them to the Department of Home Affairs – Australian Border Force (Home Affairs) on an Export DeclarationExternal Link.