Excise duty
Excise duty is a tax on goods that are locally manufactured.
The following goods 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 tables provide excise rates on commonly manufactured goods. Refer to Schedule 3 of the Customs and Excise Act 1996 for a full description of all excisable goods and excise rates.
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 |
38.208c per litre
$25.476 per litre alcohol
$2.0380 per litre
$2.5476 per litre
$46.400 per litre alcohol
$46.400 per litre alcohol |
| Beer |
- containing more than 1.15% vol but not more than 2.5% vol
- containing more than 2.5% vol |
38.208c per litre
$25.476 per litre alcohol |
| Wine of fresh grapes |
- containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits
- other (unfortified table wine) |
$46.400 per litre alcohol
$2.5476 per litre |
| 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 |
$46.400 per litre alcohol
$2.5476 per litre |
| 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 |
38.208c per litre
$25.476 per litre alcohol
$2.0380 per litre
$2.5476 per litre
$46.400 per litre alcohol
$46.400 per litre alcohol |
| Spirits and spirituous beverages |
the strength of which can be ascertained by OIML hydrometer (brandy, whisky, rum and tafia, gin and geneva, vodka)
other:
- 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
|
$46.400 per litre alcohol
38.208c per litre
$25.476 per litre alcohol
$2.0380 per litre
$2.5476 per litre
$46.400 per litre alcohol
$46.400 per litre alcohol |
| Bitters |
- containing not more than 23% vol
- containing more than 23% vol |
$46.400 per litre alcohol
$46.400 per litre alcohol |
| 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 |
38.208c per litre
$25.476 per litre alcohol
$2.0380 per litre
$2.5476 per litre
$46.400 per litre alcohol
$46.400 per litre alcohol |
Tobacco products |
Excise rate |
|
Cigars, cheroots, and cigarillos |
|
$386.93 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 |
$386.93 per kilo of tobacco content (KTC)
$309.55 per 1,000 |
|
Smoking tobacco, "homogenised" or "reconstituted" tobacco, snuff |
|
$386.93 per kilo of tobacco content (KTC) |
Fuels |
Excise rate |
|
Motor spirit |
45.524c 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 |