Customs Tariff Amendment (Product Stewardship for Oil) 2023

✦ Plain-English Summary

# Customs Tariff Amendment (Product Stewardship for Oil) 2023

## What it does
This bill introduces a new levy of 14.2 cents per litre (or kilogram, depending on the product) on imported oils and oil-based products. The levy applies to various petroleum products and lubricating oils, with the same rate applied to imports from New Zealand, Pacific countries, and developing nations.

## Why it matters
The money collected from this levy will fund a product stewardship scheme for oil — essentially making the oil industry pay to manage the environmental impact of used oil recycling and disposal. Instead of these costs falling on councils or taxpayers, importers and producers of oil products pick up the tab.

## Key details
- **The rate**: A flat 14.2 cents per litre/kilogram across all covered oil products, with no exemptions for trading partners
- **Start date**: The levy kicks in from 1 July 2023
- **What's covered**: Multiple types of imported oils including mineral oils, residual oils, and lubricating oils — basically anything in the petroleum category that comes into Australia

Official Description

Introduced with the Excise Tariff Amendment (Product Stewardship for Oil) Bill 2023, the bill amends the Customs Tariff Act 1995 to: increase the specific rate of customs duty imposed on the import of petroleum based oils and their synthetic equivalents from 8.5 cents to 14.2 cents per litre or kilogram; and make amendments contingent on the commencement of the Customs Tariff Amendment (Australia-United Kingdom Free Trade Agreement Implementation) Act 2022 .

Committee Referrals

Senate Environment and Communications Legislation Committee

Full bill PDF →APH page →

Audit History

Introduced

25 May 2023

Last updated on APH

10 Apr 2026

Outcome date

28 June 2023

Last checked by Crossbench

yesterday

Full text indexed

yesterday

🗳️

No formal division recorded

This bill passed by voice vote — parliament agreed without calling a formal count. A division is only recorded when a member explicitly requests one.

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