Paying excise duty on goods removed from the licensed area

More detail below on:

Returns and payment dates

Generally excise duty is payable on all excisable goods removed from or consumed in the licensed area during a calendar month.

 

A monthly Customs return must be lodged no later than 15 working days from the end of the calendar month to which the return relates.

 

Payment of excise duty on fuels and tobacco is due on the 15th working day following the end of the month in which the goods were removed.

 

Payment of excise duty on alcohol is due on the last working day of the month following the end of the month in which the goods were removed/consumed.

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Exemptions from payment

Generally excisable goods may be removed from the manufacturing area without incurring excise duty liability if they are:

• exported directly
• removed to an export warehouse licensed with Customs
• removed temporarily for a manufacturing process and returned to the manufacturing area
• taken as legitimate manufacturing samples (such as laboratory or quality control testing).

Note: Public or general tasting samples, promotional give-aways, donations, and free or bonus supplies are subject to excise duty.

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Credits of excise duty

A credit of excise duty may be claimed in certain circumstances. (Contact your local Customs office before you claim a credit.)

 

The most common reasons for claiming a credit of excise duty is when the goods are removed then repurchased for resale or to be reworked into exciseable goods.

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