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Customs registration

How to complete the Customs registration form.

Last updated 31 July 2023

When to use this form

Use this form to register for an excise equivalent goods account.

After registering for an excise equivalent goods account, you will be able to apply for a:

  • customs warehouse licence
  • movement permission
  • periodic settlement permission to report and pay duty on most excise equivalent goods (EEGs) and like customable goods including wine, after they have been delivered into the Australian domestic market
  • remission of customs duty.

An excise equivalent goods account for EEGs and like customable goods can only be provided to the owner of the goods who must be registered in the Integrated Cargo System (ICS). To register in the ICS, contact the Department of Home AffairsExternal Link.

Definitions

Excise equivalent goods include the following goods which have been imported into Australia:

  • alcohol and alcohol products
  • fuel and petroleum-based products.

By alcohol and alcohol products we mean goods such as:

  • beer
  • spirits
  • premixed drinks known as ready-to-drink (RTD) beverages
  • brewed beverages that are not beer
  • high-strength spirit for non-beverage use, including denatured spirit.

It does not include wine and other alcoholic beverages subject to wine equalisation tax (WET).

By fuel and petroleum-based 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).

Like customable goods are all other imported goods that are subject to customs duties, including customable wine products.

Deliver into the Australian domestic market is when:

  • excise equivalent goods (alcohol, fuel and petroleum products) are released into domestic consumption. The term in the legislation is 'deliver for home consumption.'
  • This includes:
    • delivering the goods away from the licensed premises
    • using the goods yourself
    • selling the goods for consumption on site.

How to get the form

The Customs Registration is an electronic form. You can type your answers straight into the boxes provided.

Help completing the form

These instructions will help you complete the application form.

Your details

Provide the legal name of the person or business registering for an excise equivalent goods account. Do not provide a business name if it's different to the legal name.

It's not compulsory to provide your Australian business number (ABN), however it will help us to process your application promptly.

If you operate your business as a trust, enter the ABN of the trustee in its capacity as trustee for the trust.

Registration details

Select the type of goods you wish to register for and the reason for registering for an excise equivalent goods account.

Addresses

Provide the business and street address of the person or business registering for an excise equivalent goods account.

Select the tick box if your postal address is the same as your business address.

Authorised contact details

Provide the name, position held and contact details of the person that is authorised to contact us on your behalf for all matters relating to your excise equivalent goods account. This could be yourself as the applicant, or another person that you nominate. Provide an email address if the contact has authorised to correspond with us by email.

Financial institution details

Provide your Australian financial institution details for your excise equivalent goods account.

Declaration

You, or a person who is authorised to act on your behalf (an authorised contact), must complete the declaration. If the applicant is a business entity, the declaration can only be completed by a primary contact or a person authorised by a primary contact.

If you lodge this application through Online services for business, your electronic credential will be accepted as your electronic signature.

Lodging your application

Before you lodge your application form, make sure you have completed all the relevant sections.

Keep a copy of your completed application for your records. Lodge the original through either:

Australian Taxation Office
PO Box 3514
ALBURY  NSW  2640

Lodge through Online services for business

Lodging through Online services for business is more secure and will be processed faster than lodging by mail.

Follow these steps to lodge through secure mail in Online services for business.

  1. Fill in the application form.
  2. Save the completed form as a PDF to your computer.
  3. Log in to Online services for business.
  4. Select Communication, then Secure Mail.
  5. Create a New message.
  6. Select View more topics from the Topic list.
  7. Select Excise from the Other topics list.
  8. Select Alcohol, fuel and petroleum products, tobacco, duty free store from the Subject list.
  9. Attach the application form.
  10. Provide your contact details and complete the declaration.
  11. Select Send.

You will receive a receipt number once you've lodged your application.

Tracking your application progress

You can track the progress of your application in Online services for business. Select Your dealings from the Communication menu.

Lodge through Online services for agents

Follow these steps to lodge through practice mail in Online services for agents:

  1. Select Communication, then Practice mail.
  2. Create a New message.
  3. Select View more topics from the Topic list.
  4. Select Excise from the Other topics list.
  5. Select the relevant product type enquiry from the Subject list.
  6. Select I am enquiring on behalf of client from Enquiry type.
  7. Search for and select your client.
  8. Attach the application form.
  9. Provide your contact details and complete the declaration.
  10. Select Send.

You will receive a receipt number once the message has successfully been sent.

Service standards

You can expect a decision on your application within 28 days of us receiving all the necessary information.

If your application is incomplete, we will contact you for more information. If the information we need isn't provided after a reasonable period, we'll ask you to reapply when you can provide it.

Contact us

If you need more information, you can contact us. 

QC73110