Change in arrangements for excise equivalent goods

From 1 July 2010, responsibility for the administration of EEGs that are warehoused will move from Customs and Border Protection to the Australian Taxation Office (ATO). This means the ATO will be responsible for:

• Customs licences for warehouses that warehouse EEGs, and

• imported EEGs that are warehoused.

There is no change to legislation. The ATO is taking responsibility for the administration of EEGs under delegation from Customs and Border Protection.

Why are things changing?

On the 30th November 2009, the Government announced that the ATO would take over responsibility for the administration of EEGs from Customs and Border Protection, with the exception of businesses in the duty free, catering bond and providore industries.

What you need to do

From 1 July 2010, if you currently have a Customs warehouse licence and store EEGs, you will deal only with the ATO for all aspects of your licence. This includes seeking advice about your warehouse obligations or changing details of your licence.

If you are an importer or owner of EEGs that are warehoused, you will also deal with the ATO to obtain permission to move goods underbond or obtain a settlement permission.

The Integrated Cargo System (ICS) will continue to be used to lodge import and export declarations, acquit your duty and indirect tax obligations and claim refunds. You or your broker will also continue to claim drawbacks of customs duty on EEGs from Customs and Border Protection and use the TAPIN system to seek tariff, valuation or origin advice on goods you import.

If your business is a duty free store, providore or catering bond then there will be minimal change and your current warehouse licensing arrangements will continue.

More information

Further information is available on www.ato.gov.au/excise.

To speak with an officer regarding the changes, please phone the Tax Office on 1300 137 290 (Choose option 4) between 8.00am and 6.00pm, Monday to Friday, or Customs and Border Protection on 1300 759 677 or via email eegpt@customs.gov.au.