Australia confirms indexed customs duty rates for excise-equivalent imports
Gazette notices published on 7 September confirm rates already operative for listed alcohol and fuel imports from 3 August, and tobacco from 1 September. This is not a general e-commerce parcel charge.
- Who this affects
- Importers and UK suppliers of alcohol, tobacco, fuel and other listed excise-equivalent goods. Not ordinary non-excise consumer parcels.
- Seller action
- Check before sending affected goods
Check the precise tariff subheading, quantity basis, operative rate and product permissions with the Australian importer or broker.
- Effective dates / current position
- Listed alcohol/fuel rates: 3 August 2026; tobacco rates: 1 September 2026
- Last reviewed
- 9 Sept 2026 — an editorial source check, separate from automatic timing.
- Official source
- Open the primary source ↗
What has been published?
Australia registered Customs Duty Notices No. 3 and No. 4 of 2026 on 7 September 2026. They confirm indexed customs-duty rates with earlier operative dates, rather than introducing a charge starting on 7 September.
- 3 August 2026: the alcohol and fuel rates listed in Notice No. 3 became operative.
- 1 September 2026: the tobacco rates listed in Notice No. 4 became operative.
Which rates should importers check?
For specified alcohol tariff subheadings, Notice No. 3 lists AUD110.15 per litre of alcohol. This is not a rate per litre of the finished drink, nor a single rate for every alcoholic product. The notice lists other rates and calculation rules, and additional customs duty can apply where specified.
Notice No. 4 lists AUD2,587.90 per kilogram for subheading 2401.10.00, the same amount per kilogram of tobacco content for other listed subheadings, and AUD1.55274 per stick for specified stick-based classifications. Use the exact tariff subheading and its measurement basis.
Does UK origin remove this duty?
No. Both notices cover relevant preferential schedules, including Schedule 15 for UK-origin goods. Preferential origin does not by itself remove the excise-equivalent duty on these products.
What about low-value parcels?
Alcohol and tobacco do not receive the usual low-value import concession available to most goods worth AUD1,000 or less. Duties and taxes can apply regardless of value. These notices do not change the treatment of ordinary non-excise goods.
Tobacco also has separate import restrictions. Products requiring an import permit cannot be sent through international post; applicable permit conditions require air or sea cargo. Paying duty does not make an otherwise prohibited shipment lawful.
What UK sellers should do
- Confirm the exact Australian tariff subheading and applicable rate with the importer or broker.
- Provide accurate quantities, alcohol strength or tobacco-content measurements where needed.
- Recheck landed costs against the operative date—not just the notice’s registration date.
- Confirm product permissions and carrier acceptance before dispatch.