Customs and Excise Act 2018

Customs has a new Act. Our customers need to be aware of what changes affect them and their businesses.


The provisions in the new Customs and Excise Act came into effect on 1 October 2018. New Regulations for alcohol and tobacco came into force in February 2017.

The Excise and Excise-equivalent Duties Table Order 2018 (the Order) was gazetted on Friday 14 September. The Order includes the Excise and Excise-equivalent Duties Table that will apply from 1 October 2018. This Order carries over the rates of excise and excise-equivalent duty set out under the Customs and Excise Act 1996, amended as stipulated in the Customs and Excise Act 2018. This order is part of the technical transition process from the Customs and Excise Act 1996 to the Customs and Excise Act 2018.

Take a look at the Excise and Excise-equivalent Duties Table (PDF 235 KB)