- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- 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
- Excise forms and documents
Our regulations have been amended as part of the Customs and Excise Act 2018.
The Customs and Excise Regulations 1996 have been amended to provide details for new and/or altered services, powers and sanctions, and to changes related to the modernisation of the legislation, as part of the Customs and Excise Act 2018.
The Customs and Excise Amendment Regulations 2018 came into force on 1 October 2018. They define sanctions, the processing of people and goods, the payment of duty and excise and rulings on the value of goods.