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Customs duties

Assistance for duty payers affected by COVID-19 and fuel excise reduction on 15 March 2022.

Changes to the Customs and Excise Regulations 1996 came into force on 11 May 2022 to provide continued assistance to duty payers affected by COVID-19, and to proviede assistance to fuel excise payers affected by changes to fuel excise duties on 15 March 2022. Visit the Compensatory Interest webpage for more information.

For more information, you can read the Frequently Asked Questions or Customs' operational policies for compensatory interest and late payment penalties.