Excise duty is a tax on certain types of goods that are made in Australia including alcohol, tobacco, petroleum, and alternative fuels.
Customs duty is imposed at an equal rate on imported alcohol, tobacco, and petroleum to ensure imported and local goods are treated consistently. These goods are referred to as Excise Equivalent Goods (EEGs). There are specific obligations to consider when dealing with excisable goods and EEGs.
MORE: See the Excise section of the ATO website for more information.