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How excise equivalent goods work

What excise equivalent goods (EEGs) are and how they are taxed.

Last updated 20 February 2023

What is an excise equivalent good

Excise equivalent (imported) goods include:

  • alcohol or alcohol goods
  • tobacco and tobacco goods
  • fuel and petroleum goods.

To ensure consistent treatment with goods manufactured in Australia, excise equivalent goods (EEGs) are subject to customs duty at a rate equivalent to excise duty. These products are a type of customable good (that is, a good subject to customs duty).

EEGs that are used in the manufacture of excisable goods become goods that are subject to excise duty.

As the customs duty is the same rate as excise duty, you may need to understand:

The Department of Home Affairs, including their operational arm the Australian Border Force, website provides information on:

Who administers EEGs

You will need to work with both us and the Department of Home Affairs, including their operational arm, the Australian Border Force, for EEGs. The Department of Home Affairs has given us responsibility to grant and administer licences for warehouses that deal with EEGs.

Customs duty is a tax on goods imported into AustraliaExternal Link, which is administered by the Australian Border Force.

Check which agency to contact.

What is underbond

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. This includes to other licensed premises.

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