ato logo
Search Suggestion:

Contact us about excise equivalent goods

Work out if you contact the Department of Home Affairs or our dedicated channels about your EEGs.

Last updated 2 July 2024

Who to contact

If you deal in excise equivalent goods (EEGs) and other customable goods (goods subject to customs duty) you may need to contact both the:

  • ATO (us)
  • Department of Home Affairs, including their operational arm the Australian Border Force.

We refer to customable goods that are not EEGs, as 'non-EEGs'.

Which agency to contact for EEGs and non-EEGs matters

Type of interaction

General warehouse operator

(Stores EEGs, may also store non-EEGs)

Private warehouse
operator

(Imports and stores own EEGs (possibly also non-EEGs))

Importer or owner

(Imports EEGs (possibly also non-EEGs) and stores them in a general warehouse)

Licensing – apply, amend, renew, general advice

ATO

ATO

N/A

Lodging import and warehouse declarations - Nature 20 and Nature 30

N/A

Home Affairs
(using the Integrated Cargo System (ICS))

Home Affairs
(using ICS)

EEG permissions – general advice, apply, amend or cancel:

N/A

ATO

ATO

Non-EEG permission applications, issues (where you also deal in EEGs)

ATO

ATO

ATO

Non-EEG permission applications, issues (where you only deal in non-EEGs)

Home Affairs

Home Affairs

Home Affairs

Paying – Customs duty or indirect taxes if applicable

N/A

Home Affairs  

Home Affairs  

Advice on:

  • tariffs
  • non-precedential and administrative matters
  • technical matters
  • imported goods origin
  • status of imports
  • ICS support
  • refund and drawback situations

Home Affairs 

Home Affairs 

Home Affairs 

Claiming refunds and drawbacks of customs duty

N/A

Home Affairs

Home Affairs

Seeking remissions of customs duty

ATO

ATO

ATO

Compliance – post transaction verification for stored goods

ATO

ATO

ATO

All imported tobacco product queries and permissions

Home Affairs

Home Affairs

Home Affairs

Duty free, provedore or catering bond industry

If you're in the duty free, provedore or catering bond industries and want to apply for a customs licence or to move goods from your warehouse, you must apply to the Department of Home Affairs.

If your supplier is moving goods from a warehouse licensed by:

  • us, they'll apply to us for a movement permission
  • the Department of Home Affairs, they'll apply to Home Affairs.

If you're a duty free store, catering bond or provedore dealing in excisable goods, customable goods and EEGs, contact:

  • us for your excisable goods
  • the Department of Home Affairs for your EEGs and customable goods.

Authorised contacts and broker details

We can only discuss your EEGs and non-EEGs matters with an authorised contact. Contact us if you wish to nominate a licensed customs broker as an authorised contact to deal directly with us on your behalf.

Your broker must contact the Department of Home Affairs directly for enquiries about:

  • broker licensing
  • tariff classifications and duty rates
  • import/export transactions
  • passenger concessions
  • tariff, valuation and origin advice
  • export advice
  • system advice for Integrated Cargo System (ICS) and Tariff and Precedents Information Network (TAPIN).

How to contact us

You can use our dedicated channels to contact us if you:

  • manufacture, produce or store excisable goods (alcohol or fuel and petroleum goods) in Australia
  • deal in imported EEGs.

You can:

Australian Taxation Office
PO Box 3514
ALBURY NSW 2640

We have consultative forums for representatives of the alcohol and petroleum industries:

For more information on excise topics, see:

How to contact the Department of Home Affairs

You can:

Confidential reporting of tax evasion

If you think someone may be engaging in tax evasion activities, we encourage you to report it to us using our tip-off form. The tip-off form is also available in the contact us section of the ATO app.

The reporting process is confidential and helps us support the Australian community and retain fairness in the taxation system.

QC71449