This page has information about:

  • excise entry lodgement (also known as a declaration)
  • payment frequency
  • deadlines for excise entry lodgement and payment
  • penalties for late entry lodgement and late payment.
Entry lodgement and payment due dates

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. 

Frequency

Entry Timeframe

Payment Timeframe

Monthly

15th working day of the month following the removal of goods.

Last working day of the month following the removal of goods.

Six-monthly

15th working day of January for goods removed between 1 July and 31 December.

And

15th working day of July for goods removed between 1 January and 30 June.

Last working day of January and last working day of July.

Annual

15th working day of July following the year of removal.

Last working day of July.
Nil returns

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.

Lodgement and payment frequency – alcohol products

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).
Entry and payment frequency – Fuel and tobacco products

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.  

Due dates for excise entry lodgement and payment

Monthly entry and payment (Alcohol, fuel and tobacco excise)
Date goods were removed Entry due Payment due (Fuel and Tobacco) Payment due (Alcohol)
July 2026 21 August 2026 21 August 2026 31 August 2026
August 2026 21 September 2026 21 September 2026 30 September 2026
September 2026 21 October 2026 21 October 2026 30 October 2026
October 2026 20 November 2026 20 November 2026 30 November 2026
November 2026 21 December 2026 21 December 2026 15 January 2027
December 2026 25 January 2027 25 January 2027 29 January 2027
January 2027 22 February 2027 22 February 2027 26 February 2027
February 2027 19 March 2026 19 March 2027 31 March 2027
March 2027 21 April 2027 21 April 2027 30 April 2027
April 2027 21 May 2026 21 May 2027 31 May 2027
May 2027 22 June 2027 22 June 2027 30 June 2027
June 2027 21 July 2027 21 July 2027 30 July 2027
Six monthly lodgement and payment (alcohol excise only)
Goods removed between Entry due Payment due
July 2025 - December 2025 21 January 2026 30 January 2026
January 2026 - June 2026 21 July 2026 31 July 2026
12 monthly lodgement and payment (alcohol excise only)
Goods removed between Entry due Payment due
July 2025 - June 2026 21 July 2026 31 July 2026
Penalties for late lodgement and payment

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.