- 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
Pay excise duty and other charges
Fuel and tobacco products
You must pay excise duty no more than 15 working days from the end of the calendar month the products left the CCA.
If you’re newly licensed, you must pay excise every month.
We can extend your payment timeframes to 6- or 12-monthly at the start of a new financial year, if you’ve shown you can meet monthly payments and have systems in place to meet future payment and entry timeframes.
We can move you to monthly payments from 6- or 12-monthly timeframes if you haven’t been compliant, or couldn't show that you have systems in place to meet future payment and entry timeframes.
All new licensees – and existing licensees who’re paying monthly – must pay excise duty by the last working day of the month following the month the alcohol products were removed from the CCA.
Read more about alcohol entry and payment timeframes (PDF 15 KB).