- 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
- Customs-controlled areas
- Excise forms and documents
FUELS: Increase in the Petroleum or Engine Fuel Monitoring Levy (PEFML) on 1 July 2016
The PEFML levy will increase on 1 July 2016 to 0.2 cents per litre (up from the existing rate of 0.045 cents per litre).
The levy applies to petroleum or engine fuel that is specified in the Excise and Excise-equivalent Duties Table as a type of:
- motor spirit
- ethyl alcohol (under the heading Fuels in Part A or B of the Table).
A revised list, updated 1 May 2016, of the tariff items and excise items that are subject to the levy is attached here.
The legislation that provides for the new rate is the Energy (Petroleum or Engine Fuel Monitoring Levy) Regulations 2015.
Fuel removed from a licensed manufacturing area or imported after midnight on 30 June 2016 will be subject to the new rate.
If you need further information, please contact Customs on 0800 428 786 (0800 4 CUSTOMS).