Show download pdf controls
  • Aligning the tax treatment of roll your own tobacco and cigarettes

    On 9 May 2017, the Government announced that the taxation of roll your own (RYO) tobacco and other products such as cigars, will be adjusted so that manufactured cigarettes and RYO tobacco cigarettes receive comparable tax treatment. This will be achieved by calculating the per kilogram excise and excise-equivalent customs duty rates on the basis that the average tobacco content of a cigarette is 0.7 grams.

    The adjustment will be phased in over four years, from 2017 to 2020, to align with the previously legislated 12.5 per cent tobacco tax increases which occur on 1 September each year.

    The first of the four annual changes will occur on 1 September 2017.

    Legislation and supporting material

    The Excise Tariff Amendment (Tobacco Duty Harmonisation) Act 2017External Link and Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017External Link received Royal Assent on 15 August 2017.

    Find out more

      Last modified: 18 Aug 2017QC 52425