Rate Indexation
Excise duty rates on tobacco goods increase in March and September each year, based on average weekly ordinary time earnings (AWOTE). The AWOTE indexation factor for rates on and from 1 March 2023 is 1.021.
Imported into Australia
When manufactured tobacco goods are imported into Australia, they are subject to customs duty. This duty is:
- Paid at the time the products arrive at the Australian border
- Equivalent to the following tobacco excise rates.
Tobacco Excise Rates
The following are the current rates for:
- Tobacco manufacture occurring in Australia
- Manufactured tobacco goods imported into Australia.
|
Tariff item |
Description |
Unit |
From 1 September 2022 to 28 February 2023 |
From 1 March 2023 |
|
5.1 |
In stick form not exceeding in weight 0.8 grams per stick actual tobacco content |
$ per stick |
1.14040 |
1.16435 |
|
5.5 |
Either:
|
$ per kg of tobacco content |
1629.14 |
1663.36 |
|
5.8 |
Blended tobacco goods |
n/a |
The amount of duty worked out under section 6AAC |
The amount of duty worked out under section 6AAC |
Should you have any further questions or require more information, please do not hesitate to contact a member of our brokerage team for guidance
Keeping you updated
BRi Customs Team
