When to use this form
Use this form to register for an excise-equivalent goods (EEG) account.
After registering for an excise-equivalent goods account, you will be able to apply for a:
- excise-equivalent warehouse licence
- movement permission
- periodic settlement permission to report and pay duty on most 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, excluding wine and other alcoholic beverages subject to wine equalisation tax (WET)
- fuel and petroleum-based products.
Like customable goods are imported goods that are subject to customs duties and are prescribed by the Customs regulations. This includes alcohol, fuel and petroleum- based 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.
The application form
The Excise-equivalent goods (EEG) registration form (PDF, 249KB)This link will download a file is an electronic form. You can type your answers straight into the boxes provided.
Enable Protected View and JavaScript if prompted before filling in the form. This will allow the form to be completed electronically and the dropdown options to display.
Once you’ve completed the form, you can save or print it by selecting the buttons at the end of the form.
Help completing the form
These instructions will help you complete the Excise-equivalent goods registration formThis link will download a file.
Your details
Provide the legal name of the person or business registering for an excise-equivalent goods account. Don't 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 someone that you nominate to be the authorised contact. Provide their email address if the contact has authorised to correspond with us by email.
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 mandatory sections.
Keep a copy of your completed application for your records. Lodge the original through either:
- secure mail in Online services for business
- practice mail in Online services for agents
- mail to
AUSTRALIAN TAXATION OFFICE
PO BOX 3514
ALBURY NSW 2640
Lodge through Online services for business
Lodging your application through Online services for business is more secure and will be processed faster than if you lodge by mail.
Follow these steps to lodge through secure mail in Online services for business:
- Fill in the application form.
- Save the completed form as a PDF to your computer.
- Log in to Online services for business.
- Select Communication, then Secure Mail.
- Create a New message.
- Select View more topics from the Topic list.
- Select Excise from the Other topics list.
- Select Alcohol, fuel and petroleum products, tobacco, duty free store from the Subject list.
- Attach the application form.
- Provide your contact details and complete the declaration.
- 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 by selecting 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:
- Select Communication, then Practice mail.
- Create a New message.
- Select View more topics from the Topic list.
- Select Excise from the Other topics list.
- Select Alcohol enquiry or Petroleum enquiry from the Subject list.
- Select I am enquiring on behalf of client from Enquiry type.
- Search for and select your client.
- Attach the application form.
- Provide your contact details and complete the declaration.
- Select Send.
You'll 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'll 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 or see Excise equivalent goods (imports).