Regulatory impact statements
A regulatory impact statement (RIS) provides a high-level summary of the problem being addressed, the options and their associated costs and benefits, the consultation undertaken, and the proposed arrangements for implementation and review.
To help ensure that the regulatory process is open and transparent, RISs prepared to support the consideration of regulatory proposals are published at the time the relevant bill is introduced to Parliament or the regulation is gazetted, or at the time of Ministerial release.
The RISs are published on the Treasury website and on this page.
- RIS: Amending how excise and excise-equivalent duty is calculated, and making flavoured tobacco a prohibited import to stop tax evasion (PDF 2 MB)
- Stage 2 Cost Recovery Impact Statement (PDF 3.43 MB)
- Impact Summary: Process to seize, store and dispose of tobacco imported legally (PDF 995 KB)
- RIS: Infringement Notice Scheme under C&E Act 2018 (PDF 397.18)
- Impact Statement: Maritime Powers Extension Bill (PDF 2.94 MB)
- Impact Summary: Time limit for Customs valuations rulings (PDF 334.56 KB)