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Excise guidelines for the tobacco industry

  • This document has changed over time. View its history.

About this guide

This guide is intended to be a reference tool for the tobacco industry to assist its members to meet their Excise obligations. It contains information about the excise system and how it applies to tobacco and tobacco products that are produced or manufactured in Australia. The guide will provide you with a broad outline of excise law and your compliance obligations - it does not cover every aspect of how excise law applies to every situation. Throughout this guide you will find important notes (look for the  symbol) that will help you with key information you should note. You will also find 'more information' boxes (look for the

 symbol) that will show any further steps you may need to take or supplementary information you may need to refer to. The 'danger' notes (look for the

 symbol) give prominence to information that is critical to compliance. They suggest the highest level of urgency or facts you must comply with.  If this guide does not fully cover your circumstances, please seek help from us or a professional adviser. You can contact us as follows:
  • phone 1300 137 295
  • fax (03) 9285 1168 , or
  • write to us at

    Australian Taxation Office

    PO Box 3001

    PENRITH, NSW, 2740
We will ordinarily respond to written information requests within 28 days. If we cannot respond within 28 days, we will contact you within 14 days to obtain more information or negotiate an extended response date.


When we say you , we mean you as a member of the tobacco industry who is either registered or wishes to register for excise. Some technical terms used in this guide may be new to you - some are defined in the legislation, others are not. They are shown in bold when first used and are explained at the end of that chapter. The terms CEO, Collector, and Commissioner are all used in the legislation in reference to various officers. In most instances in this guide we have not used these specific terms and simply refer to 'us' or 'we'.
Excise guidelines for the tobacco industry
  Date: Version:
You are here 1 July 2006 Original document
  1 September 2014 Updated document
  1 April 2015 Updated document
  17 December 2021 Current document

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