Customs Tariff Amendment (Tobacco) 2024

✦ Plain-English Summary

# Customs Tariff Amendment (Tobacco) 2024

**What it does**

This law changes how tobacco import taxes are calculated in Australia. It locks in a 5% increase to tobacco tariffs (import taxes) for three years—September 2023, 2024, and 2025—and adjusts the weight calculation method used to measure tobacco products for tax purposes.

**Why it matters**

Higher import taxes on tobacco typically flow through to higher prices for cigarettes and tobacco products at the shop, which the government uses as a tool to discourage smoking. The weight adjustment affects how much tax is actually charged per unit of tobacco imported.

**Key details**

- The law came into effect on **1 September 2023** (backdated from when it was passed)
- A **5% additional tax increase** applies automatically on 1 September for 2023, 2024, and 2025
- The weight conversion factor used to calculate tobacco taxes drops in stages: from 0.000675 down to 0.0006 by September 2025, meaning less weight triggers the same tax bracket

Official Description

Introduced with the Excise Tariff Amendment (Tobacco) Bill 2024, the bill amends the Customs Tariff Act 1995 to increase rates of duty for tobacco goods from 1 September 2023.

Full bill PDF →APH page →

Audit History

Introduced

20 Mar 2024

Last updated on APH

10 Apr 2026

Outcome date

9 July 2024

Last checked by Crossbench

today

Full text indexed

today

🗳️

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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