Entry lodgement timing

Excise Customs-controlled area (CCA) licensees are required to lodge entries and pay every month, unless they have approval from Customs to lodge and pay every 6 or 12 months. 

If you do not have any goods to enter for the period covered by the entry, you are required to lodge an entry that states the quantity of goods removed is zero. This is known as a nil return.

All CCAs are required to start with lodging monthly entries and payment when licensed. A CCA licensed to manufacture or store alcohol may be able to change to a 6 monthly or 12 monthly lodgement cycle in some situations.

Your CCA can request to change to a 6 or 12 month lodgement cycle if the CCA:

• has been on a monthly lodgement and payment cycle for at least 6 months
• has consistently correctly lodged entries and paid excise duty by the due date
• has systems to ensure entry and payment requirements will be met in the future
• anticipates annual duty liability will not exceed the following thresholds:
  • 6 monthly: annual duty liability must not exceed $100,000.
  • 12 monthly: annual duty liability must not exceed $50,000.

Approval to lodge entries and pay 6 monthly or 12 monthly can be revoked if eligibility is not maintained.

Choosing how frequently to lodge entries

If you are eligible to lodge entries every 6 or 12 months, consider the impact this would have. For example:

• The timing of excise duty payments will impact cash flow. You need to ensure you have sufficient funds available to cover payments. Consider how frequent smaller payments or infrequent larger payments may fit with your financial planning.
  
  
• Each entry covers all goods removed during the reporting period (1 month, 6 months or 12 months). Shorter reporting periods may be more manageable for some, as they involve compiling a smaller volume of data at a time.
  
  
• Entries need to be lodged on their due date even if no goods were removed from your CCA. 6 or 12 month cycles may may be a better fit if you only produce goods for part of the year (for example, low-volume wine manufacturers).

All fuel and tobacco licensees must be on a monthly excise entry lodgement and payment cycle.

The due date for payments for fuel and tobacco products is different from the due date for alcohol products.  

Late excise entries can lead to penalties. See excise entry offences for more details.

To avoid penalties and ensure timely payment, plan ahead. Your entry can be made any time up to the due date. You can partially complete an entry and save it to finish closer to the due date.

If you can't pay your duty, contact Customs immediately, before the due date, to discuss options.