Australian Government - Australian Customs and Border Protection Service

To protect Australia's borders and foster lawful trade and travel.

Tobacco and alcohol products

Excise equivalent goods

Excise equivalent goods (EEGs) are imported alcohol, tobacco and fuel that, if produced or manufactured in Australia, would be subject to excise duty.

From 1 July 2010, responsibility for the administration of EEGs that are warehoused moved from Customs and Border Protection to the Australian Taxation Office (ATO).

There has been no change to legislation and the ATO has responsibility for the administration of EEGs under delegation from Customs and Border Protection.

A quick reference guide is available to help you work out which agency to contact in relation to EEGs. Refer to this link:

Licensing

You will continue to deal with Customs and Border Protection if you have / wish to apply for a warehouse licence for a duty free store, providore or flight catering bond or a warehouse licence in which you do / will not store EEGs.  See Licensing for further information.

With the exception of businesses in the duty free, catering bond and providore industries, you should apply to the ATO for a warehouse licence if you:

  • intend to store EEGs in a warehouse; or
  • are an operator of one or more warehouses and at least one of your warehouses deals with EEGs.

Further information is available on www.ato.gov.au/excise or contact the ATO on 1300 137 290 (option 4) between 8.00am and 6.00pm, Monday to Friday

Importer or owner of warehoused EEGs

With the exception of businesses in the duty free, catering bond and providore industries, if you are an importer or owner of EEGs that are warehoused you will deal with the ATO if you need to:

  • apply for a weekly / periodic settlement permission;
  • apply for a movement permission to move your goods (EEGs or other goods) from an ATO administered warehouse;
  • seek remissions of duty on warehoused EEGs or other goods stored in an ATO administered warehouse; and
  • The ATO is also responsible for managing risk and carrying out compliance activities associated with warehoused EEGs.

Further information is available on www.ato.gov.au/excise or contact the ATO on 1300 137 290 (option 4) between 8.00am and 6.00pm, Monday to Friday

You or your customs broker will continue to use the Integrated Cargo System (ICS) to:

  • acquit your Customs duty and indirect tax obligations for imported goods;
  • lodge the appropriate Customs declarations for imported goods;
  • lodge the appropriate declarations for exports; and
  • claim refunds of customs duty on EEGs.  See Refund of Customs Import Duty for further information.

You will also continue to deal with Customs and Border Protection for:

Duty free, catering bond and providore industries

You will continue to deal with Customs and Border Protection in relation to:

  • your customs warehouse licence;
  • applying to move goods from your warehouse;
  • seeking remissions of duty on warehoused EEGs or non-EEGs; and
  • existing Customs and Border Protection requirements for your business.

Customs and Border Protection is also still responsible for managing risk and carrying out compliance activities.

If you also have an excise licence, you will continue to deal with the ATO on any excise only matters.

If your supplier is moving goods from an ATO administered warehouse, they will need to contact the ATO for a movement permission.  If your supplier is moving goods from a Customs and Border Protection administered warehouse, they will need to contact Customs and Border Protection.

Non-EEG warehouses

Where a warehouse is a designated non-EEG premises, the warehouse licence will specifically state that the goods that may be stored in the warehouse excludes EEGs.

Where a Customs and Border Protection administered warehouse wishes to store EEGs on an incidental / one-off basis, the licence holder will be required to apply to Customs and Border Protection Warehouse Licensing (licensing@customs.gov.au) for each separate instance.