For Excise customers

This information is for any business that submits excise returns.


There are nine new services or initiatives that may have an impact on your business.

For the quick summary of what’s changed, please watch the overview of the Act and the guide to the new services and initiatives.

The new services and initiatives that may affect your business are listed below. Select the change you want to learn about. For more detail, there are PDFs below which you can download. 

Below, you’ll find some more information to help you prepare for the change.

  • Provisional values: At a Glance - PDF -  FAQ
  • Valuation rulings: At a Glance - PDF - FAQ
  • Compensatory interest and late payment penalties: At a Glance - PDF -  FAQ
  • Administrative penalties: At a Glance - PDF - FAQ
  • Excise goods: At a Glance - PDF - FAQ
  • Administrative reviews: At a Glance - PDF - FAQ
  • Joint Border Management System: At a Glance - PDF -  FAQ
  • Storing business records: At a Glance - PDF - FAQ
  • Infringement Notice Scheme page
  • Infringement Notice Scheme - FAQ

If you prefer to look at all information by topic, visit the Information Library

There are also changes to existing functions that may affect your business.