Excise Duty
The following products attract excise duty:
- alcohol and alcohol products (such as wine, spirits, beer, alcoholic ice cream and popsicles
- tobacco, tobacco products and tobacco substitutes
- fuels such as motor spirit, compressed natural gas (CNG), and liquified petroleum gas (LPG).
Rates of Excise Duty
The following schedules provides excise rates on goods commonly manufactured, and does not cover all excisable products.
Please contact the Excise officer at your local
Customs office if you are manufacturing any alcohol, tobacco or fuel products.
Alcohol Products |
Excise rate (GST excl.) |
| Ice cream and other edible ice |
- containing more than 1.15% vol but not more than 2.5% vol
- containing more than 2.5% vol but not more than 6% vol
- containing more than 6% vol but not more than 9% vol
- containing more than 9% vol but not more than 14% vol
- containing more than 14% vol but not more than 23% vol
- containing more than 23% vol |
37.142c per l
$24.765 per l al
$1.9811 per l
$2.4765 per l
$45.105 per l al
$45.105 per l al |
| Beer |
- containing more than 1.15% vol but not more than 2.5% vol
- containing more than 2.5% vol |
37.142c per l
$24.765 per l al |
| Wine of fresh grapes |
- containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits
- other |
$45.105 per l al
$2.4765 per l |
| Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
- containing more that 14% vol, fortified by the addition of spirits or any substance containing spirits
- other |
$45.105 per l al
$2.4765 per l al |
| Other fermented beverages (such as cider, perry, mead) |
- containing more than 1.15% vol but not more than 2.5% vol
- containing more than 2.5% vol but not more than 6% vol
- containing more than 6% vol but not more than 9% vol
- containing more than 9% vol but not more than 14% vol
- containing more than 14% vol but not more than 23% vol
- containing more than 23% vol |
37.142c per l
$24.765 per l al
$1.9811 per l
$2.4765 per l
$45.105 per l al
$45.105 per l al |
| Spirits and spirituous beverages |
the strength of which can be ascertained by OIML hydrometer (brandy, whisky, rum and tafia, gin and geneva, vodka) |
$45.105 per l al |
| Bitters |
- containing not more than 23% vol
- containing more than 23% vol |
$45.105 per l al
$45.105 per l al |
| Liqueurs and cordials |
- containing more than 1.15% vol but not more than 2.5% vol
- containing more than 2.5% vol but not more than 6% vol
- containing more than 6% vol but not more than 9% vol
- containing more than 9% vol but not more than 14% vol
- containing more than 14% vol but not more than 23% vol
- containing more than 23% vol |
37.142c per l
$24.765 per l al
$1.9811 per l
$2.4765 per l
$45.105 per l al
$45.105 per l al |
Tobacco products |
Excise rate |
|
Cigars, cheroots, and cigarillos |
|
$368.27 per kilo of tobacco content (KTC) |
|
Cigarettes |
- exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettes
- not exceeding in weight 0.8 kg actual tobacco content per 1,000 cigarettes |
$368.27 per kilo of tobacco content (KTC)
$294.62 per 1,000 |
|
Smoking tobacco, "homogenised" or "reconstituted" tobacco, snuff |
|
$368.27 per kilo of tobacco content (KTC) |
Fuels |
Excise rate |
|
Motor spirit |
42.524c per litre + 8c per gram of Pb (lead) |
|
Methanol |
30.2c per litre |
|
Natural gas (when compressed by a natural gas fuelling facility for use as a motor vehicle fuel) |
$3.17 per gigajoule |
|
Liquified petroleum gas |
10.40c per litre |