Excise & Excise Equivalent Goods

Excise is a commodity-based tax on alcohol, tobacco, fuel and petroleum products. Excise duty is levied on the production or manufacture of these goods in Australia.

Imported alcohol, tobacco, fuel and petroleum products are subject to customs duty at a rate equivalent to excise to ensure imported goods are treated consistently with goods manufactured in Australia. These imported goods are referred to as excise equivalent goods (EEGs).