What this notice covers
The Department of Home Affairs registered the Notice of Substituted Rates of Customs Duty for Excise-Equivalent Goods Notice (No. 4) 2026 on 7 September 2026. The notice sets substituted rates of customs duty for excise-equivalent goods - goods imported into Australia that attract customs duty at rates matching the excise duty that would apply if the same goods were produced domestically.
Goods in this category typically include alcohol, tobacco, and fuel products.
What the notice does
The notice establishes substituted rates of customs duty. The specific duty rates and the goods categories affected are contained in the full text of the notice. The registered document is available on the Federal Register of Legislation.
Where to find the details
The full notice, including the specific rates and affected goods categories, is available at: https://www.legislation.gov.au/C2026G00591
Key actions
- Read the full notice at https://www.legislation.gov.au/C2026G00591 to see the specific duty rates and which goods are affected.
- Importers of alcohol, tobacco, fuel, or other excise-equivalent goods are required to check whether the new rates apply to their products and update landed cost calculations accordingly.
- Contact the Department of Home Affairs or the Australian Border Force for clarification on how the substituted rates apply to specific imports.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.