- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Preferential tariff duty rates
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is Excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Customs-Controlled Areas
- Excise forms and documents
Review Discussion Paper 2015
Customs invited public comment on proposed changes to the Customs and Excise Act 1996.
A Discussion Paper was produced to enable businesses, traders, travellers, and members of the public to give feedback on proposed changes. Submissions for this closed on 1 May 2015.
You can download the Discussion Paper in its entirety or each chapter individually.
We also provided an explanation of the key terms and abbreviations used in this document (Appendix 1), a list of all relevant legislation (Appendix 2), a complete list of all the questions presented in this paper (Appendix 3), and a submission form for giving feedback.
- The Discussion Paper in full (PDF 4.52 MB)
- Summary of key issues (PDF 455 KB)
- Submission form (DOC 25 KB)
- Appendix 3: Complete list of questions (DOC 34 KB).
Chapters in the Discussion Paper
- Why we are reviewing the Act (PDF 718 KB)
- A fresh approach to the legislation (PDF 414 KB)
- Information (PDF 1.32 MB)
- Technology and digital goods (PDF 289 KB)
- Revenue (PDF 1.22 MB)
- Powers (PDF 1.13 MB)
- Sanctions (PDF 775 KB)
- Customs areas (PDF 225 KB)
- Appendix 1: Key terms and abbreviations (PDF 237 KB)
- Appendix 2: Relevant legislation (PDF 13 KB)
- Appendix 3: Complete list of questions (PDF 209 KB).